Financial Reporting / HKAS 36 Impairment / 完Q之路 May 17, 2021 by 罔相心 by 罔相心 · Published May 17, 2021 · Last modified September 17, 2021 完Q之路(八十四):HKAS 36 資產減值(Impairment)- Goodwill Impairment 上回簡述了減值評估測試(Impairment...
Financial Reporting / HKAS 36 Impairment / 完Q之路 April 22, 2021 by 罔相心 by 罔相心 · Published April 22, 2021 · Last modified September 17, 2021 完Q之路(八十三):HKAS 36 資產減值(Impairment)- 減值評估測試(Impairment Test)和使用價值(Value in Use) 當資產被購入,公司需要定時進行評估,看看它們它們的價值有沒有改變,有得話便要作出相應的調整。一般來說,HKAS...