VÕ THỊ KIM TIỀN – MSSV 31161026374

Case study 1:
Magenta Ltd has two divisions, Turquoise and Pink, each of which is a separate cash-generating unit. Magenta Ltd adopts a decentralised
management approach whereby unit managers are expected to operate their units. However, there is one corporate asset, the information
technology network to the company as a whole. The information technology network is not a depreciable asset.
At 30 June 2010, the net assets of each division, including its allocated share of the information technology network, were as follows
Turquoise Pink
Information technology network $ 284 000 $ 116 000
Land 450 000 290 000
Plant (20% p.a. straight-line depreciation) 1 310 000 960 000
Accumulated depreciation (917 000) (384 000)
Goodwill 46 000 32 000
Patent (10% straight-line amortisation) 210 000 255 000
Accumulated amortisation – patent (21 000) (102 000)
Cash 20 000 12 000
Inventory 120 000 80 000
Receivables 34 000 40 000
Liabilities (276 000) (189 000)
Net assets 1 260 000 1 110 000

Additional information as at 30 June 2010:

 Turquoise land had a fair value less costs to sell of $437 000
 Pink patent had a carrying amount below fair value less costs to sell Không tổn thất
 Pink plant had a fair value less costs to sell of $540 000
 Receivables were considered to be collectable
 The IT network is not depreciated, as it is assumed to have an indefinite life.
 Magenta Ltd’s management undertook impairment testing at 30 June 2010 and determined the recoverable amount of each cash-
generating unit to be: $1 430 000 for Turquoise and $1 215 000 for Pink
 1. Turquoise CGU: CA of assets : $1.536.000 [1.260.000 + 276.000]
Recoverable amount: 1.430.000
Impairment loss: 106.000
GW gánh chịu $46.000 còn lại $60.000 phân bổ cho các tài sản còn lại :

Allocation Impairtment CA after Allocation

CA Pra rata loss (Draff) (Draff) FVLCTS Impairtment loss CA
GW 46.000 46.000 0 46.000 0
IT network 284.000 284/1316 12.948 271.052 12.948 271.052
[60.000x284/1316]
Land 450.000 450/1316 20.517 429.483 437.000 13.000 437.000
[60.000x450/1316] [450.000-437.000]
Plant 393.000 393/1316 17.918 375.082 17.918 375.082
[1.310.000-917.000] [60.000x393/1316]
Patent 189.000 189/1316 8.617 180.383 8.617 180.383
[210.000-21.000] [60.000x393/1316]
Total $106.000 $98.483

Do Land chỉ chịu tổn thất tối đa la 13.000 nên phần vượt quá là 20.517-13.000=7.517 sẽ phân bổ cho các tài sản còn lại:
Allocation CA after Dr Impairment loss $106.000
CA Pra rata Impairtment loss (Draff)
(Draff) Cr Goodwill 46.000
IT $271.052 271052/826517 $2.465 $268.587
Cr IT network 15.413 [12.948+2.645]
network
Plant 375.082 375082/826517 3.411 371.671 Cr Land 13.000
Patent 180.383 180383/826517 1.641 178.742 Cr Plant 21.329 [17.918+3.411]
Total $826.517 $7.517 Cr Patent 10.258 [8.617+1.614]
 2. Pink CGU: CA of assets : $1.299.000 [1.110.000 + 189.000]
Recoverable amount: 1.215.000
Impairment loss: 84.000
GW gánh chịu $32.000 còn lại $52.000 phân bổ cho các tài sản còn lại (Không bao gồm Patent)
Allocation Allocation
CA Pra rata Impairtment loss CA after FVLCTS Impairtment CA
(Draff) loss
GW 32.000 32.000 0 32.000 0
IT network 116.000 116/982 6.143 $109.587 6.143 $109.587
[52.000x116/982]
Land 290.000 290/982 15.356 274.644 15.356 274.644
[52.000x290/982]
Plant 576.000 576/982 30.501 545.499 540.000 30.501 545.499
[960.000-384.000] [52.000x576/982]
Total $84.000 $84.000

FVLCTS của Plant thấp hơn giá trị ghi sổ sau khi chịu tổn thất do đó phải chịu toàn bổ tổn thất đã phân bổ cho nó.
Dr Impairment loss $84.000
Cr Goodwill 32.000
Cr IT network 6.143
Cr Land 15.356
Cr Plant 30.501