高頓網(wǎng)校小編在這里整理了有關(guān)資產(chǎn)減值的知識(shí)點(diǎn)和學(xué)員們一起分享。
 
　　Accounting treatment of impairment loss
 
　　An impairment loss should also be recognized for a cash generating unit, if the recoverable amount for the cash generating unit is less than the carrying amount in the statement of financial position for all the assets in the unit. The following order should be notified when allocating the impairment loss.
　　Firstly, the impairment loss should be allocated to goodwill, then to all other assets on pro rata basis.
　　In allocating an impairment loss, the carrying amount of an asset should not be reduced below the highest of its fair value less cost of disposal, its value in use and zero.
 
　　最后，高頓網(wǎng)校小編預(yù)?？忌鷤冺樌ㄟ^考試！