高頓網(wǎng)校小編在這里整理了有關(guān)資產(chǎn)減值的內(nèi)容和學(xué)員們一起分享。
 
　　什么是資產(chǎn)減值？基本概念如下：
 
　　Recoverable amount: It is measured as the higher of asset’s fair value less cost of disposal and value in use.
　　Carrying amount: It is the net value at which the asset is included in the statement of financial position (the cost of the assets less accumulated depreciation and any impairment loss).
　　Impairment: if the recoverable amount is less than asset’s carrying amount, it indicates that the asset is subject to impairment.
　　Value in use: It is measured as the present value of estimated future cash flows (inflows minus outflows) generated by the asset.
　　There are some external and internal information that may indicate the asset impairment.
 
　　最后，高頓網(wǎng)校小編預(yù)?？忌鷤冺樌ㄟ^考試！