第一步,寻找客观证据,确认减值资产(impaired assets)。IAS39共提出7项证明减值的客观证据,包括企业破产关闭、客户财务困难、债务重组、合同实际违约(贷款逾期或发生欠息90天)等。
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reserve for impaired assets 资产减值准备
Many impaired assets remain on their books.
许多受损的资产让然留存在账面上。
The other classes within trade and other receivables do not contain impaired assets.
贸及其他应收款内的其他别没有包括已减值的资产。
The new standard on provides that the Impaired Assets was not allowed turn back once it was Confirmed.
资产减值的相关政策是新准则修订的重点。
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