Indicators of impairment（減值指標(biāo)）是什么_2020年ACCA考試FR知識(shí)點(diǎn)
2020年9月ACCA考試報(bào)名正在進(jìn)行中，還沒有報(bào)考的小伙伴們要抓緊時(shí)間了，今天東奧小編為大家整理了ACCA考試相關(guān)知識(shí)點(diǎn)，趕快來(lái)看一下吧。
【內(nèi)容導(dǎo)航】
Indicators of impairment 減值指標(biāo)
【知識(shí)點(diǎn)】
Indicators of impairment 減值指標(biāo)
Indicators of impairment
External sources of information
A fall in the asset's market value that is more significant than would normally be expected from passage of time over normal use
A significant change in the technological, market, legal or economic environment of the business in which the assets are employed
An increase in market interest rates or market rates of return on investments likely to affect the discount rate used in calculating value in use
The carrying amount of the entity's net assets being more than its market capitalisation
Internal sources of information
evidence of obsolescence or physical damage, adverse changes in the use to which the asset is put, or the asset's economic performance
No indications of impairment
Even if there are no indications of impairment, the following assets must always be tested for impairment annually.
An intangible asset with an indefinite useful life
Goodwill acquired in a business combination
凡事預(yù)則立不預(yù)則廢，備考ACCA考試，一定要提前做好準(zhǔn)備，腳踏實(shí)地備考，最后，預(yù)祝大家順利通過(guò)ACCA考試。
注：以上內(nèi)容來(lái)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)
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