in respect of impairment losses on tangible and intangible assets below). westchinacement.com 獨立收購之無形資產 獨立收購及有限定可使用年期之無形資產按成本減累計攤銷及累計減值虧損列賬,詳情參閱下 文 有關有形及無形資產減值虧損之會計政策。 westchinacement.com Impairment losses on these assets are...
losses on the assets impairment 青云英语翻译 请在下面的文本框内输入文字,然后点击开始翻译按钮进行翻译,如果您看不到结果,请重新翻译! 翻译结果1翻译结果2翻译结果3翻译结果4翻译结果5 翻译结果1复制译文编辑译文朗读译文返回顶部 正在翻译,请等待...
3) 减值的顺序:先 GW,再 NCA on a pro-rata basis 按比例 based on carrying amount 4) 减值损失折回 Reversal: a) Goodwill 只能减值,不会再增值 impairment losses on goodwill are not reversed b) NCA on a pro-rata basis 按比例,减值折回部分计入 P&L,再超出部分计入 OCI。 5) 先增值再减值-...
网络资产减值损失;减值;减值亏损 网络释义
Impairment losses on financial investments were not considered here in terms of framing of some assets, excluding investments, under the IAS 36, the tangible assets, intangible assets (excluding goodwill in this analysis), the goodwill and investment properties subsequently measured under the cost ...
a) Goodwill 只能减值,不会再增值 impairment losses on goodwill are not reversed b) NCA on a pro-rata basis 按比例,减值折回部分计入 P&L,再超出部分计入 OCI。 5) 先增值再减值-考试技巧: a) It is XX company policy to make all necessary transfers for excess depreciation following revaluation...
interest method, less any identified impairment losses (see accounting policyonimpairmentoffinancialassetsbelow). towngaschina.com towngaschina.com 於最初確認後,貸款及應收 款均以實際利率法按攤銷成本減任何已識別之減值虧損入賬(見下文有關金融資產減值虧損之 會計政策)。
Lossesarising fromtheimpairment ofsuchinvestments are recognised in the income statement as “Impairmentlossesonavailable-for-sale financial assets” [...] wwwen.zte.com.cn wwwen.zte.com.cn 投資減 值產生的損 失在損 益表中 確認為可供出售金融資產減 值損 失 並從可 供出售投資價值重估準備中轉出...
ASC Topic 360 states that an impairment loss for assets to be held and used shall be reported as a component of income from continuing operations before income taxes for entities presenting an income statement and in the statement of activities of a not-for-profit organization. Although there ...