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Recoverable value和net realisable value是什么？

老師您好,，

請(qǐng)問(wèn)recoverable value和net realisable value有什么區(qū)別呢？

net realisable value是只有在衡量存貨才用的金額嗎,？

謝謝老師

IAS36 Impairment of assets 2021-08-20 09:56:53

問(wèn)題來(lái)源：

4.2 Core principle

If an asset's value in the financial statements is higher than its recoverable amount, the asset is judged to have suffered an impairment loss. The amount of the impairment loss should be written off against profit immediately.

Assets should be carried at no more than their recoverable amount.

This Standard defines recoverable amount as the higher of an asset’s or cash-generating unit’s fair value less costs of disposal and its value in use.

However, sometimes it will not be possible to measure fair value, the entity may use the asset’s value in use as its recoverable amount.

If there is no reason to believe that an asset’s value in use materially exceeds its fair value less costs of disposal, the asset’s fair value less costs of disposal may be used as its recoverable amount.

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王老師

2021-08-21 04:12:53 2315人瀏覽

哈嘍,！努力學(xué)習(xí)的小天使：

recoverable value是指可回收金額指資產(chǎn)在value in use 或者FV less cost  of disposal高的,，做為計(jì)量依據(jù)，是在資產(chǎn)減值中使用,。

net realisable value是指可變現(xiàn)價(jià)值,，預(yù)計(jì)存貨售價(jià)減去預(yù)計(jì)相關(guān)費(fèi)用得到的。在存貨的跌價(jià)減值測(cè)試中使用,。

FV less cost  of disposal,、value in use 和net realisable value本質(zhì)上都是現(xiàn)金流流入問(wèn)題。

每個(gè)努力學(xué)習(xí)的小天使都會(huì)有收獲的,，加油,！
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