Exploration and evaluation assets shall be assessed for impairment, and any impairment loss recognized, before reclassification.勘探和评估资产在开采矿产资源的技术可行性和商业可行性可证实之后,将不再被列为此类资产。 在重新分类之前,需要对勘探和评估资产进行减值评估,并确认任何减值损失。 Impairment Recognition...
词汇及原文翻译 Recognition of impairment losses and reversals 确认减值损失及转回 An entity shall recognize an impairment loss for any initial or subsequent write-down of the asset (or disposal group…
An impairment loss should also be recognized for a cash generating unit, if the recoverable amount for the cash generating unit is less than the carrying amount in the statement of financial position for all the assets in the unit. The following order should be notified when allocating the impa...
21、 entry, we record bad debt expense and reduce accounts receivable for an estimate of the amount that eventually will prove uncollectible.If uncollectible accounts are immaterial or not anticipated, or it s notreliably estimate uncollectible accounts, an allowance for uncollectible accounts is not ...
trademark, Goodwill An intangilble asset with an indefinite life is not amortized, instead, it is annually tested for impairment. fair value > book value = not impaired book value < fair value = impairment loss Ch3 Accounting for Assets (Ⅱ) Ch3 Accounting for Assets(Ⅱ) §3.3 Investments ...
identified impairment losses(seeaccountingpolicy on impairment loss on financial assets below). equitynet.com.hk equitynet.com.hk 於初步確認後, 貸款及應收款項(包括貿易及其他應收賬款、收購一間附屬公司之已付按金、已抵押銀行存款及 銀行結餘及現金)均按採用實際利率法計算之已攤銷成本減任何已識別減值虧損...
scheduleforcheckingyoursystem. graco.com graco.com 通过记录 何时需要维护以及需要那种类型的维护,建立预防性维 护计划,然后确定检查系统的定期计划。 graco.com graco.com [...] interest method, less any identified impairment losses(seeaccountingpolicy on impairment loss on financial ...
The financial and banking crisis of the late 2000s prompted claims that the incurred-loss method for the recognition of credit losses had caused undesirable delay in the recognition of credit-loss impairment. In the wake of the crisis, the US Financial Accounting Standards Board (FASB) and the...
An entity shall recognize a loss allowance for expected credit losses on a financial asset that is measured in accordance with paragraphs 4.1.2 or 4.1.2A, a lease receivable, a contract asset or a loan commitment and a financial guarantee contract to which the impairment requirements apply in ...
A debit entry is made to "Loss from Impairment," which will appear on the income statement as a reduction of net income, in the amount of $50,000 ($150,000 book value – $100,000 calculated fair value). As part of the same entry, a $50,000 credit is also made to the building'...