Leo2022-09-14 21:13:38
Leo第6题，题干描述情况为equity_method，如果是US_GAAP，impairment_loss=carrying_value-fair_value，而不是视频解析中的implied_fair_value-fair_carrying_value，这个是consolidation_method下US_GAAP的impairment计算公式
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Nicholas2022-09-15 14:30:41
Nicholas同学，下午好。
这里是考虑合并法下商誉减值，文中有说明，He calculates the impairment loss based on selected data from the projected consolidated balance sheet data presented in Exhibit 3, assuming that the cash-generating unit and reporting unit of Topmaker are the same.
IFRS下减值Carrying value和Recoverable amount做对比。表格3中，Carrying value of cash-generating unit/reporting unit=15200，Recoverable amount of cash-generating unit/reporting unit=14900，减值损失=15200-14900=300。
加油，祝你顺利通过考试~
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