高頓網(wǎng)校小編在這里整理了有關(guān)資產(chǎn)減值的必考知識(shí)點(diǎn)和學(xué)員們一起分享。
 
　　資產(chǎn)減值包括：External evidence、Internal evidence、No evidence.
 
　　External evidence
　　Significant changes in technology, market, legal or economy of the business in which the assets are employed;
　　Increase in market interest rate or market rates of return on investments likely to affect the discount rate used in calculating the value in use;
　　Carrying amount of the entity’s net assets are more than its market capitalization.
 
　　Internal evidence
　　Evidence of obsolescence or physical damage, adverse changes in the use to which the asset is put or the asset’s economic performance.
 
　　No evidence
　　Intangible asset with an indefinite useful life and goodwill acquired in a business combination must always be tested for impairment annually regardless of indications of impairment.
 
　　最后，高頓網(wǎng)校小編預(yù)祝考生們順利通過(guò)考試！