recoverable amount of an asset是什么_2021年ACCA考試FR知識點
你關注什么樣的人，決定你將看到什么樣的世界。心有多大，舞臺就有多大。為了幫助大家順利備考ACCA,，東奧小編為大家整理了ACCA考試FR科目知識點，希望能夠幫助到大家。
【內容導航】
recoverable amount of an asset 資產的可回收金額
【知識點】
recoverable amount of an asset 資產的可回收金額
recoverable amount of an asset 資產的可回收金額
Fair value
The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date
Costs of disposal are incremental costs directly attributable to the disposal of an asset
Value in use
The present value of the future cash flows expected to be derived from an asset
If, and only if, the recoverable amount of an asset is less than its carrying amount, the carrying amount of the asset shall be reduced to its recoverable amount. That reduction is an impairment loss
Accounting treatment:
Asset held at historical cost:
Dr Impairment loss
Cr Non-current asset
Assets held at a revalued amount (PPE, Intangible assets)
Dr OCI
Dr Impairment loss
Cr Non-current asset
不要因為沒有掌聲而放棄你的夢想,。備考ACCA考試，大家一定要腳踏實地走好每一步,。
注：以上內容來自Crystal老師基礎班第23講
(本文為東奧會計在線原創(chuàng)文章,，僅供考生學習使用，禁止任何形式的轉載)
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