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#1. 資產減值損失 - MBA智库百科
資產減值損失（asset impairment loss;Assets Devaluation）資產減值，是指資產的可收回金額低於其賬麵價值。資產減值損失是指企業根據《資產減值準則》等計提各項資產 ...
#2. accumulated impairment losses - 英中– Linguee词典
大量翻译例句关于"accumulated impairment losses" – 英中词典以及8百万条中文译文例句搜索。
#3. impairment loss-翻译为中文-例句英语
使用Reverso Context: Intangible assets are carried at cost, less accumulated amortization and accumulated impairment loss.，在英语-中文情境中翻译"impairment ...
#4. 资产减值损失_百度百科
资产减值损失（asset impairment loss;Assets Devaluation）是指因资产的可回收金额低于其账面价值而造成的损失。 新会计准则规定资产减值范围主要是固定资产、无形 ...
#5. 商業會計項目表
loss. 包括指定為透過損益按公允價. 值衡量之金融資產—流動、持有 ... through profit or loss, current ... assets. 1133 累計減損—備供出售Accumulated impairment, ...
#6. 會計科目中英對照及編碼
Accumulated depreciation is shown in the face of the ... 1439 累計減損-房屋及建築 accumulated impairment – buildings ... impairment loss. 7181 減損迴轉利益.
#7. 資產減值損失 - 中文百科知識
資產減值損失（asset impairment loss;Assets Devaluation）是指因資產的賬面價值高於其可收回金額而造成的損失。 新會計準則規定資產減值範圍主要是固定資產、無形 ...
#8. 「重要會計用語中英對照」 要會計用語中英對照」 要會計用語 ...
Accounting and Reporting by Retirement. Benefit Plans ... or loss). 累計(攤銷、利息、損益). 26. Accumulated profit or loss ... 483 evidence of impairment.
#9. NOTES TO THE FINANCIAL STATEMENT 財務報表附註43
summary of the significant accounting policies adopted by the company is set out below. ... accumulated depreciation and impairment losses (see note 1(g)).
#10. 臺大管理論叢NTU Management Review
Managers of listed firms in China were allowed to write off and reverse asset impairment loss. In this same period, Chinese authorities used net income or ...
#11. How Is Impairment Loss Calculated? - Investopedia
Impairment occurs when a business asset suffers a depreciation in fair market value in excess of the book value of the asset on the company's financial ...
#12. impairment loss翻譯及用法- 英漢詞典 - 漢語網
英漢詞典提供【impairment loss】的詳盡中文翻譯、用法、例句等. ... where a serious impairment loss has been incurred for a single item asset, the enterprise ...
#13. 綜合收益表Consolidated Income Statement
Once a financial asset or a group of similar financial assets has been written down as a result of an impairment loss, interest income is.
#14. asset impairment 中文意思是什麼 - TerryL
The accounting standards for the impairment of assets having been officially decreed in different countries, the systematic study on it have much yet to be ...
#15. impairment loss 中文 - 查查詞典
impairment loss中文 意思:減值損失…,點擊查查權威綫上辭典詳細解釋impairment loss的 ... sheet at cost less accumulated depreciation and any impairment losses
#16. impairment loss - 減損損失 - 國家教育研究院雙語詞彙
出處/學術領域, 英文詞彙, 中文詞彙. 學術名詞 管理學名詞-會計學, impairment loss, 減損損失. 以減損損失 進行詞彙精確檢索結果. 出處/學術領域, 中文詞彙, 英文詞彙.
#17. impairment of assets 中文– cognitive impairment 中文 - Marichim
正常impairment係要allocate to individual assets, 即係要逐個item睇, 如果無法做到, 咁就把成堆individual asset當做一個cash generating unit來睇, 然後impairment ...
#18. 完Q之路（八十四）：HKAS 36 資產減值（Impairment）
在一年後，公司B的可辨認凈資產（Identifiable net asset）的帳面價值 ... 當下的計算只是用作計算資產減值損失（Impairment Loss））。
#19. 財務報表Financial Statements - PCPD
year then ended, and a summary of significant accounting policies ... their costs less accumulated depreciation and impairment losses.
#20. HKAS 36 Impairment of Assets - HKICPA
IN1 Hong Kong Accounting Standard 36 Impairment of Assets (HKAS 36) replaces ... accumulated depreciation (amortisation) and accumulated impairment losses.
#21. Accounting Standards for Enterprises No. 8 – Asset Impairment
（三）消耗性生物资产的减值，适用《企业会计准则第5 号——生物资产》。 (4)The impairment of assets formed by construction contracts shall be governed by the ...
#22. 资产减值损失(经济学术语)_搜狗百科 - Sogou Baike
资产减值损失在会计核算中属于损益类科目。 基本信息. 中文名资产减值损失. 外文名asset impairment loss;Assets Devaluation. 适用领域经济. 所属学科应用经济学.
#23. Impaired Asset Definition, Measurement, & Examples - NetSuite
Impairment is always noted in accounting as a loss, even if the asset continues to perform, since impairment refers to diminished value of the ...
#24. Recovery from COVID-19 – Time to reverse impairment losses ...
If there is an indication that an impairment loss has reversed, then a company is required to estimate the recoverable amount of the previously impaired asset ...
#25. Impairment of Assets - Australian Accounting Standards Board
Carrying amount is the amount at which an asset is recognised after deducting any accumulated depreciation. (amortisation) and accumulated impairment losses ...
#26. Accumulated depreciation and impairment losses: 中文翻译 ...
Accumulated depreciation and impairment losses: 中文翻译, 含义、同义词、反义词、发音、例句、转录、定义、短语. 0. 字典 | 发音 | 例句.
#27. The strange tangible asset impairment test in US GAAP
When an asset is impaired, its recorded value is reduced and an impairment loss is recognized. According to US accounting rules, determining whether an ...
#28. Asset Impairment
The impact of the downturn may adversely affect or impair the value of assets. What is an impairment loss for an asset? An asset is initially ...
#29. COVID-19 and the Sequence of Asset Impairment Testing
Many impairment rules require the assessment of assets for impairment ... amount of the asset exceeds its fair value, an impairment loss is ...
#30. IAS 38 – 2021 Issued IFRS Standards (Part A)
(See IFRS 13 Fair Value Measurement.) An impairment loss is the amount by which the carrying amount of an asset exceeds its recoverable amount. An intangible ...
#31. Provision of impairment - Doborwozkow
In general, impairment losses are recognised on receivables, loan commitments and financial About. The core principle in IAS 36 is that an asset must not be ...
#32. IMPAIRMENT LOSSES RECOGNIZED 中文是什么意思 - Tr-ex
以下是许多翻译的例句，其中包含“IMPAIRMENT LOSSES RECOGNIZED” - 英语-中文翻译和搜索引擎 ... less accumulated amortization and any recognized impairment loss.
#33. Impairment of Tangible and Intangible Assets | CFA Level 1
An asset is said to be impaired when its carrying amount is greater than its recoverable amount or fair value. Impairment losses will be recognized whenever ...
#34. IAS 36 資產減損(IMPAIRMENT OF ASSETS) - Deloitte
(IMPAIRMENT OF ASSETS). IAS 36 簡覽. 範圍. 除其他準則另有規範外，適用於所有資產減損之會計。 衡量. •. 資產帳面金額若超過可回收金額，即已減損。
#35. ASC 360 Impairment Testing: Long-Lived Assets Classified as ...
Specifically, ASC 360 requires that a company recognize an impairment loss if, and only if, the carrying amount of a long-lived asset (asset group) is not ...
#36. ACCA考点梳理：资产减值到底是怎么回事？ - 高顿教育
当CV大于RA的时候，需要将资产减值到RA，中间的损失（Impairment loss）进入利润表 ... 仅适用于固定资产PPE的减值，还适用于无形资产Intangible asset，商誉Goodwill ...
#37. Indian Accounting Standard (Ind AS) 36 - Impairment of Assets
any subsequent accumulated depreciation and subsequent accumulated impairment losses) in accordance with other Ind ASs, such as the revaluation.
#38. Construction impairment 中 - Dlaflorysty
The Group'sshare of a reversal of impairment loss of t he intangible asset of HK$180,364,000 (2009: impairment loss of HK$12,159,000) is included in the ...
#39. 什么是资产减值损失(impairment losses?) - tl80互动问答网
减值损失是一种一次性或非经常性费用，记入会计记录，作为纠正账面价值高估资产价值的一种手段。考虑到导致该资产价值变化的任何因素，我们的想法是将账面价值降低至 ...
#40. Accumulated impairment Definition - Law Insider
Accumulated impairment means the cumulative amount of impairment losses, net of use and reversals that has been recognised on debt instrument for each of the ...
#41. Diabetes - World Health Organization (WHO)
Causes of blindness and vision impairment in 2020 and trends over 30 ... and Vision Impairment Collaborators* on behalf of the Vision Loss ...
#42. Zurich Insurance Group AG Cash Flow from Operations
Zurich Insurance Group AG's asset impairment charge for the six months ended in Jun. 2022 was €0 Mil. 7. Stock Based Compensation: It is a way corporations use ...
#43. Goal 10 | Department of Economic and Social Affairs
عربي · 中文 · English · Français · Русский · Español ... High loan asset impairment, measured by the ratio of non-performing loans to total loans for ...
#44. Impairment loss definition - AccountingTools
An impairment loss is a recognized reduction in the carrying amount of an asset that is triggered by a decline in its fair value.
#45. Corporate Accounting in Australia - 第 203 頁 - Google 圖書結果
impairment loss will be recognised in the calculation of profit and loss for the relevant reporting period . It is this international accounting method for ...
#46. Financial Statements: International Accounting (IFRS)
(3) In case the asset is underrated, check how much the valuation of the asset would have been without impairment loss recorded in preceding Accounting ...
#47. Taxmann's Students' Guide to Accounting Standards (Paper 1 & ...
carrying amount of the asset, the excess should be recognised immediately in the ... and should account for any impairment loss, in accordance with AS-28.
#48. 什么事减值损失Impairment loss？对公司股价有什么影响 ...
，其实公司本身生意并没有问题，生意还是继续营运， 还是一样会有盈利。 Like & Share 按赞& 分享【ACCA 中文 ...
#49. Wiley CPAexcel Exam Review 2016 Study Guide January: ...
Financial Accounting and Reporting O. Ray Whittington ... (2) An impairment loss for an asset accounted for at historical cost is recognized as an expense ...
#50. DipIFR Diploma in International Financial Reporting
When an asset is permanently withdrawn from use, or sold or scrapped, ... and accumulated depreciation (aggregated with accumulated impairment losses) at ...
#51. IFRS Primer International GAAP Basics - 第 154 頁 - Google 圖書結果
IMPAIRMENT. LOSS. FOR. AN. INDIVIDUAL. ASSET. If the recoverable amount of an asset (other than goodwill) as determined above is less than its carrying ...
#52. Wiley CPAexcel Exam Review 2015 Study Guide July: Financial ...
(b) After an impairment loss is recognized, the reduced carrying amount of the asset shall be accounted for as its new cost. This new cost (the fair value ...
#53. Asset Procedure - Impairment of Assets Accounting
(15) Impairment losses relating to goodwill are not allowed to be reversed. Part E - Basis of Impairment Testing – Investments and Other Financial Assets. (16) ...
accumulated impairment loss中文 在 什么事减值损失Impairment loss？对公司股价有什么影响 ... 的推薦與評價
，其实公司本身生意并没有问题，生意还是继续营运， 还是一样会有盈利。 Like & Share 按赞& 分享【ACCA 中文 ... ... <看更多>