第八章 资产减值（The eighth chapter, asset impairment ）

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1、第八章资产减值(1)（Theeighthchapter,assetimpairment(1)）Theeighthchapter,assetimpairmentThischapteranalyzesthesituationThischapteroffixedassets,intangibleassets,long-termequityinvestment(control,jointcontrolandsignificantinfluence),investmentrealestate(thesubsequentmeasurementofthecostmodel)andgoodwillo

2、findividualassetsorgroupsofassetsrecognitionandmeasurementetc..Thelastthreeyearsaremultiple-choicequestions,judgmentquestionsandcomprehensivequestions.Thescoresarehigher.Judgingfromthequestionsgiveninthelastthreeyears,thecontentofthischapterismoreimportant.Topictype200820092010TitleQuantitySubj

3、ectscoreSubjectscoreSubjectscoreTitleQuantitySubjectscoreMultiple-choicequestionOneTwoJudgmentquestionTwoTwoOneOneComprehensiveproblemOneFifteenTotalTwoThreeFifteenThischapterisnearlythreeyears(1)theexpectedfuturecashflowshouldnotbeconsideredinthefixedassetimpairmenttest;(2)theconceptofdiscount

4、rate;(3)theaccountingtreatmentofEnterpriseHoldingsformedbythemergerofgoodwill;(4)theconceptofassetgroup;(5)theassetgroup,theimpairmentofassetsaccountingprocessingetc..Majorchangesinteachingmaterialsin2011Thereisnochangeinthecontentofthischapter.ThebasicframeworkofthischapterSection1Determinatio

5、nofimpairmentofassetsI.TheconceptandscopeofassetimpairmentImpairmentofassetsreferstotherecoverableamountofanassetlessthanitscarryingvalue.Assetsreferredtointhischapterincludeindividualassetsandassetgroupsunlessotherwisespecified.Thischapterdealswiththeassetimpairmentobjectincludesthefollowingas

6、sets:(1)thesubsidiarycompanies,associatedenterprisesandjointventuresofthelong-termequityinvestment;(2)thecostmodelisusedforsubsequentmeasurementofinvestmentrealestate;(3)fixedassets;(4)theproductivebiologicalassets;intangibleassets;((5)6)Goodwill;(7)provenoilandnaturalgasminingrightsandwellsand

7、relatedfacilitiesetc..[1]thefollowingexamples,multiple-choicequestionsdonotapplyto"impairmentofassets"standardassets(AC).A.stockB.longtermequityinvestmentsC.holdtomaturityinvestmentD.goodwill[answer]AC[analysis]theimpairmentofinve