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页数:26页
时间:2019-06-24
《第八章 资产减值(The eighth chapter, asset impairment )》由会员上传分享,免费在线阅读,更多相关内容在工程资料-天天文库。
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
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