impairment loss...
我想問下impairment loss係咩泥架?
我做consolidation果時,,,,見到acquisition之後有impairment loss...
佢既accounting treatment係點架?
係b/s度...是否以goodwill minus accumulated impairment loss?
好似depreciation咁?用accumulated amount減?
thx!!!
impairment loss...唔知係咩...
2009-01-26 9:03 pm
回答 (2)
2009-01-27 7:00 pm
✔ 最佳答案
當某資產的賬面價值少於其實際價值時，需要對該資產做一個撥備，就叫做 impairment lossCr impairment loss ( B/S)
Dr impairment loss (P/L)
2009-01-27 4:35 pm
Yes.
In a simple term, impairment loss means the fair market value of this asset is lesser than the value as shown in the books. The difference - impairment loss - is then written off.
In Trade Receivables, we can use Impairment Loss on Trade Receivables to stand for the Bad Debts written off.
In a simple term, impairment loss means the fair market value of this asset is lesser than the value as shown in the books. The difference - impairment loss - is then written off.
In Trade Receivables, we can use Impairment Loss on Trade Receivables to stand for the Bad Debts written off.
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