想問 accouting 問題 ...
2007-07-01 7:37 am
With the impact of new tax law and an impairment loss recongised, why there is a need for impairment review to carry out ??????
回答 (1)
2007-07-06 1:47 am
✔ 最佳答案
因為香港係跟hkas 由於hkas要咁做
所以要carry out
件assets對生產成本已經冇收益
因此，要 impairment review to carry out (去income statement)
impairment loss都係指assets那d
給返個參考網
佢會解釋好好(好詳細)
http://www.hkicpa.org.hk/ebook/main.php
圖片參考：http://www.hkicpa.org.hk/ebook/dmmenu/books/images/tree_buch.gif
Volume II Financial Reporting Standards
圖片參考：http://www.hkicpa.org.hk/ebook/dmmenu/books/images/node.gif
HKAS 36 Impairment of Assets
收錄日期: 2021-04-13 17:36:42
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20070630000051KK05251