減值跡象的內(nèi)部來源是什么_2024年ACCA考試FR知識點
要向大目標走去，就得從小目標開始。要想順利通過acca考試，那么就要努力堅持，不拋棄不放棄，相信大家一定會得償所愿。今天整理了FR科目Internal sources of Impairment indicators(減值跡象的內(nèi)部來源)相關知識點，一起來看！
【內(nèi)容導航】
Internal sources of Impairment indicators-減值跡象的內(nèi)部來源
【知識點】
Internal sources of Impairment indicators-減值跡象的內(nèi)部來源
Internal sources of Impairment indicators-減值跡象的內(nèi)部來源
Evidence of obsolescence or physical damage 過時破損
√ Significant changes with an adverse effect on the entity (including the asset becoming idle, plans to discontinue or restructure an operation to which the asset belongs or to dispose of it earlier than expected and reassessing the useful life of an asset as finite rather than indefinite)
√ Internal evidence available that asset performance will be worse than expected
學習不是一蹴而就的，是一點點積累的。以上就是東奧小編為大家整理的acca考試相關知識點了，希望大家能夠認真學習。
注：以上內(nèi)容來自Shine Wu老師基礎精講班第10講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載)
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