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2018-06-01 16:16老師您好，關(guān)于investment impairment ,想請問“Goodwill is not tested separately for impairment for investments using the equity method.” “ under IFRS the goodwill is not tested separately from the investment as it is with investments being accounted for by consolidation.”這兩個是什么意思？為什么這題是這么選擇。謝謝
所屬：CFA Level II > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個回答
Sinny助教
2018-06-01 17:06
該回答已被題主采納
同學(xué)你好，首先goodwill的減值測試是不能分開測試的，必須和項目一起，因為goodwill是不可辨認(rèn)無形資產(chǎn)
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