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Impaired Asset是什么意思啊啊?
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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 usually a result of underperformance, damage, market changes, and technological obsolescence. When an asset is impaired, it needs to be properly accounted for in financial ...
Impairment refers to a reduction in the value of an asset on a company's balance sheet that is recognized as an impairment loss when the carrying value of the asset exceeds its recoverable amount. The recoverable amount is the higher of the asset's fair value less costs to sell and its value in use.
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. ...
In accounting, an impaired asset is an asset which has a market value less than the value listed on its owner's balance sheet.. According to U.S. accounting rules (known as US GAAP), the value of an asset is impaired when the sum of estimated future cash flows from that asset is less than its book value.At this point an impairment loss should be recognized, which is done by taking the ...
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.
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 ...
国际会计准则第36号资产减值（IAS 36 Impairment of Assets）的目的是，规定企业用以确保其资产，以不超过 可收回价值 （recoverable amount）的金额进行计量。如果资产的账面价值超过通过使用或销售可收回的价值，该资产是按超过其可收回价值计量的，那么该资产应 ...
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 ...