| 浅论资产可回收金额的确认 |
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| 引用本文： | 卓义容.浅论资产可回收金额的确认[J].大众科技,2012,14(4):246-247,262. |
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| 作者姓名： | 卓义容 |
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| 作者单位： | 桂林理工大学高职学院,广西桂林,540000 |
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| 摘 要： | 新旧会计准则在资产减值的有关规定相比,主要变化之一是明确了资产可回收金额的估计方法。文章主要是探讨新会计准则对资产可回收金额的确认,特别是对公允价值的确认和预计末来现金流量的确认进行了有针对性的总结,以期对新准则的实施有所帮助。
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| 关 键 词： | 新准则 资产减值 可回收金额 公允价值 现金流量现值 |
Elementary discussion on confirmation the recoverable amount of assets |
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| Abstract: | One of the major changes of the relevant provisions about assets impairment between the old and new accounting standards is that the method to confirmation the recoverable amount of assets is explicit.In this paper,the confirmation of the recoverable amount of assets in the new accounting standard was studied.Especially the confirmation of fair value and estimation the future cash flow was concluded.The authors hope that it is helpful to apply the new standard. |
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| Keywords: | New standard Assets impairment Recoverable amount Fair value Present value of the estimated future cash flow |
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