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Impaired Asset是什么意思啊啊?
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An asset may become impaired as a result of materially adverse changes in legal factors that have changed the asset's value, significant changes in the asset's market price due to a change in ...
An impaired asset occurs when the recoverable value or fair market value of an asset is lower than its carrying value. Long-term assets, such as patents, goodwill, PP&E, etc., are subject to asset impairment due to their long economic lives, especially when their depreciation or amortization expenses are underestimated. ...
An impaired asset is an asset with a lower market value than the amount carried on the balance sheet. Asset impairment is commonly referred to as "writing off" an asset.
Impaired assets can be tangible, such as buildings, machinery, or inventory, or intangible, such as patents, trademarks, or goodwill. Regardless of the type of asset, impairment can have a significant impact on a company's financial statements and overall financial performance. Causes of Asset Impairment. There are several causes that can lead ...
Impaired Asset，即"受损资产"，指的是在财务会计中，其市场价值（fair value）低于其账面价值（carrying amount 或 book value）的资产。 这种情况通常表明该资产的价值因市场条件、技术淘汰、实体损坏、或是债务人信用状况恶化等因素而遭受了永久性的贬损。
Asset impairment is a current market value that is less than the carrying value as recorded on the company's balance sheet. If you were to chart asset depreciation, it would appear as a slow declining line over time. A chart depicting asset impairment would show a distinct and likely sudden drop in value, either one time or several times on ...
What is an Impaired Asset? An impaired asset is one with a fair value that is lower than the value indicated on the financial statements.When an asset is impaired, it must be written down to its current valuation on the company's balance sheet.. When an asset is impaired, the income statement records a write-down on the balance sheet and an economic loss.
受损资产 英语为：impaired asset；impaired capital。亦作：折本资产。市场价值低于账面价值的公司资产。如公司股票在市场上的挂牌交易价低于公司每股净资产或股票的面值。 例句筛选 1.Impaired Asset An asset with a market value that is worth less than its book value.
Impaired Asset受损的资产，您所说的这个词语，是属于CMA核心词汇的一个，掌握好CMA词汇可以让您在CMA的学习中如鱼得水，这个词的意义如下：市场价值及低于账面价值的资产。 希望高顿网校的回答能帮助您解决问题，更多财会问题欢迎提交给高顿企业知道。
What is an Impaired Asset? An impaired asset is one that has a book value less than its market value. Fixed assets and goodwill are the assets most commonly experiencing impairment write downs.Impairment testing is to be conducted at regular intervals, so a business could experience a series of impairment charges against a single asset.. Accounting for an Impaired Asset