不知道CFA难度对于自己来说怎么样（CFA报名条件）？CFA考试一级难不难？看看这资产计量内容：CFA考试固定资产的我们减值、投资性房地产、无形资产。

        

　　

　　各位小伙伴，关于资产计量的前3个考点请戳这里（CFA考试科目）~

　　

　　Long-Lived Assets 2

　　

　　CFA考试固定资产的我们减值（Impairment）

　　

　　CFA考试固定资产我们减值的处理

　　

　　我们减值当年: lower income & lower assets & lower ROA & lower ROE

　　

　　我们减值后会计年度: higher income (lower depreciation) & lower assets & higher ROA &  higher ROE

　　

　　我们减值对现金流无影响

　　

　　【CFA考试例题】

　　

　　Under U.S. GAAP, an asset is considered impaired if its book value is:

　　

　　A. less than its market value.

　　

　　B. greater than the present value of its expected future cash flows.

　　

　　C. greater than the sum of its undiscounted expected cash flows.

　　

　　【CFA本题答案】C

　　

　　（1）Property that a firm owns for the purpose of collecting rental income, earning capital appreciation, or both, is classified as investment property.

　　

　　为赚取租金、资本升值而持有的物业称之为投资性房地产。

　　

　　（2）GAAP下对投资型房地产和其他长期资产不做区分。IFRS下投资性房地产可以自行选择使用cost model或者fair value model。

　　

　　（3）在fair value model下，所有价值的变动都列入NI。

　　

　　无形资产（Intangible assets）

　　

　　Goodwill is the excess of purchase price over the fair value of the identifiable net assets (assets minus liabilities) acquired in a business acquisition.

　　

　　商誉是母公司对子公司的购买成本高于该子公司净资产的差额，商誉只会在并购过程中产生，公司正常的生产经营活动不会产生商誉。

　　

　　Fair value of net identifiable assets = book value of net identifiable assets + fair value appreciation

　　

　　Goodwill = Acquisition cost - Fair value of net identifiable assets×share percent

　　

　　【CFA考试例题】

　　

　　Wood Corporation paid $600 million for the outstanding stock of Pine Corporation. At the acquisition date, Pine reported the following condensed balance sheet.

　　

　　The fair value of the plant and equipment was $120 million more than its recorded book value. The fair values of all other identifiable assets and liabilities were equal to their recorded book values.

　　

　　Calculate the amount of goodwill Wood should report on its consolidated balance sheet.

　　

　　【CFA本题答案】

　　

　　Goodwill = Acquisition cost - Fair value of net identifiable assets×share percent

　　

　　= 600 – (80+760+120-400) ×100% = 40

　　

　　【CFA考试例题】

　　

　　Under U.S. GAAP, land owned by the firm is most likely to be reported>balance sheet at:

　　

　　A. historical cost.

　　

　　B. fair market value minus selling costs.

　　

　　C. historical cost less accumulated depreciation

　　

　　【CFA本题答案】A

　　

　　【CFA本题解析】土地是无形资产中非常特别的一项，其不进行摊销，每年做我们减值测试。

　　

　　【CFA考试例题】

　　

　　As a result of a recent acquisition, Lombard, Inc. has placed the following items>their balance sheet as of the beginning of their fiscal year: Goodwill $30 million Patent $10 million Expires in 10 years. Trademark $15 million Expires in 15 years, renewable at minimal cost. If Lombard amortizes intangible assets using the straight line method, the amortization expense>

　　

　　A. $1 million.

　　

　　B. $2 million.

　　

　　C. $3 million.

　　

　　【CFA本题答案】A

　　

　　【CFA考试例题】

　　

　　Which of the following is a required financial statement disclosure for long-lived intangible assets under US GAAP?

　　

　　A.The useful lives of assets

　　

　　B.The reversal of impairment losses

　　

　　C.Estimated amortization expense for the next five fiscal years

　　

　　【CFA本题答案】C

　　

　　【CFA本题解析】

　　

　　对于A选项，IFRS要求披露无形资产的使用年限，GAAP不要求；

　　

　　GAAP 不涉及到资产我们减值的回调，所以B不需要披露；GAAP要求披露未来五年的无形资产预估摊销费用，所以选择C。

       最后如果你是在校或者是即将开始CFA考试，可以了解（CFA在校方向班/CFA校内班）