ACCA F7 资产减值损失Impairment of assets

2022-05-01 04:44:24 文档大全网 [ 字体：小中大 ] [ 阅读： ]

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资产减值,Impairment,损失,assets,ACCA
Impairment of assets

Impairment loss is the amount by which carrying amount of an asset or cash-generating unit exceeds its recoverable amount. 1 recoverable amount

(1)Assets are carried at no more than recoverable amount.

(2) recoverable amount= higher of (fair value ---costs of disposal) and (value in use(present value of the future cash flows))

2 impairment indicators( entity must assess at the end of each reporting period)

3 cash-generating units(CGUs)(IAS36)

(1) Definition: smallest identifiable group of assets( that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets)

(2) Allocation of impairment losses for a CGUs:

Order:First: assets that destroyed or broken; next: goodwill; then: other assets on a pro-rata basis 4 recognition of impairment losses

(1) Assets carried at cost: as expense in profit or loss

(2) Assets carried at revalued amount: under the appropriate IFRS  最多减值至零，不可为负。 5 after the impairment review

减值后的折旧或摊销以减值后的价值为准。