UC知道急,会计论文英文文献翻译,现在是菜鸟,钱少,麻烦大家了
来源：百度知道 编辑：UC知道 时间：2024/05/21 18:01:19
Businesses recognize impairment when the financial statement carrying amount of a long-lived asset or asset group exceeds its fair value and is not recoverable. A carrying amount is not recoverable if it is greater than the sum of the undiscounted cash flows expected from the asset’s use and eventual disposal. FASB defines impairment loss as the amount by which the carrying value exceeds an asset’s fair value.
CPAS need not check every asset an entity owns in each reporting period. When circumstances change indicating a carrying amount may not be recoverable, CPAS should test the asset for impairment. A test may be called for when one or more of these events occur:
A significant decrease in the market price of a long-lived asset.
A significant change in how a company uses a long-lived asset or in its physical condition.
CPAS need not check every asset an entity owns in each reporting period. When circumstances change indicating a carrying amount may not be recoverable, CPAS should test the asset for impairment. A test may be called for when one or more of these events occur:
A significant decrease in the market price of a long-lived asset.
A significant change in how a company uses a long-lived asset or in its physical condition.
企业确认减值时,财务报表的账面价值,以长期居住的资产或资产组超出其公允价值 是无法追讨的. 一个账面价值是无法收回的,如果它是大于事半功倍的效果打折扣现金流量预期 资产的使用和最终处置. 财会确定减值损失的数额,其中992,954超过资产的公允价值. 注册会计师不必检查每一个资产拥有实体,在每一个报告期. 当情况发生变化显示账面值可能无法收回,注册会计师要测试的资产减值. 一个测试,可要求当一个或一个以上这些事件的发生: 大幅度减少了市场价格,以长期居住的资产. 了解重大变化,如何利用公司的一个长期居住的资产或其具体状况.