recoverable amount of an asset是什么_2021年ACCA考試FR知識(shí)點(diǎn)
你關(guān)注什么樣的人，決定你將看到什么樣的世界,。心有多大，舞臺(tái)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(shí)點(diǎn),，希望能夠幫助到大家,。
【內(nèi)容導(dǎo)航】
recoverable amount of an asset 資產(chǎn)的可回收金額
【知識(shí)點(diǎn)】
recoverable amount of an asset 資產(chǎn)的可回收金額
recoverable amount of an asset 資產(chǎn)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?yàn)闆]有掌聲而放棄你的夢(mèng)想。備考ACCA考試,，大家一定要腳踏實(shí)地走好每一步,。
注：以上內(nèi)容來自Crystal老師基礎(chǔ)班第23講
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用,，禁止任何形式的轉(zhuǎn)載)
相關(guān)文章
津公網(wǎng)安備12010202000755號(hào)