"Enterprise Accounting Standards VIII - - Impairment of Assets" provides that whether there is indication of impairment in the intangible assets such as the goodwill and the shelf life formed in the industry merging, they shall be tested for the remaining assets, enterprises should determine whether there are signs of possible impairment in the balance sheet and, if there were, they should test the assets and estimate the recoverable the recoverable amount of assets is less than its book value, the latter shall be reduced to the former. And the reduced amount is recognized as the impairment loss, namely loss or profit. At the same time, the corresponding impairment loss shall be provided.【1】The assets mentioned in the Standards, unless otherwise provided, include individual assets and assets. It mainly regulates fixed assets, intangible assets, goodwill and the impairment of long-term equity investments in subsidiaries, associates and joint ventures. This paper discusses the operation difficulties and countermeasures in the provision for the impairment of fixed assets.
According to the "Enterprise Accounting Standards VIII - - Impairment of Assets", the key to a reasonable provision for the impairment of fixed assets lies in an accountable estimation of the recoverable amount. The recoverable amount is based on capital, . the fair value minus the disp
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