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Financial Accounting and Reporting Fixed Assets参考
* Problem 48. An impairment loss is recognized when the NBV of an asset expected undiscounted C/F of the asset. In this case $450,000 $420,000 Therefore, an impairment loss is measured as the difference between the FMV of the asset and its NBV. According to SFAS 157, the FMV of the asset should be measured based on the highest and best use of the asset. It occurs when the asset is sold as standalone for $428,000. * Problem 48. An impairment loss is recognized when the NBV of an asset expected undiscounted C/F of the asset. In this case $450,000 $420,000 Therefore, an impairment loss is measured as the difference between the FMV of the asset and its NBV. According to SFAS 157, the FMV of the asset should be measured based on the highest and best use of the asset. It occurs when the asset is sold as standalone for $428,000. * * * * * * * * * * * * * * * * * * * Product master = 产品的框架模型 Coding = 编代码 Duplicating = 复制软件 * * * * * 1. Put optionsWhen an individual purchases a put, they expect the underlying asset will decline in price. They would then profit by either selling the put options at a profit, or by exercising the option. If an individual writes a put contract, they are?estimating the stock will not decline below the exercise price, and will not increase significantly beyond the exercise price.Consider if an investor purchased?one put option contract for?100 shares of?ABC?Co. for $1, or $100 ($1*100). The exercise price of the shares is $10 and the current?ABC share price is $12. This contract has given the investor the right, but not the obligation,?to sell shares of ABC at $10.If ABC shares drop to $8, ?the investors put option is in-the-money and he can close his option position by selling his contract on the open market. On the other hand, he can purchase 100 shares of ABC at the existing market price of $8, then exercise his contract to sell the shares for $10. Excluding commissions, his total profit for this position would be $100 [100*($10 - $8
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