減值跡象的內(nèi)部來源是什么_2024年ACCA考試FR知識(shí)點(diǎn)
要向大目標(biāo)走去，就得從小目標(biāo)開始。要想順利通過acca考試，那么就要努力堅(jiān)持，不拋棄不放棄，相信大家一定會(huì)得償所愿。今天整理了FR科目Internal sources of Impairment indicators(減值跡象的內(nèi)部來源)相關(guān)知識(shí)點(diǎn)，一起來看！
【內(nèi)容導(dǎo)航】
Internal sources of Impairment indicators-減值跡象的內(nèi)部來源
【知識(shí)點(diǎn)】
Internal sources of Impairment indicators-減值跡象的內(nèi)部來源
Internal sources of Impairment indicators-減值跡象的內(nèi)部來源
Evidence of obsolescence or physical damage 過時(shí)破損
√ Significant changes with an adverse effect on the entity (including the asset becoming idle, plans to discontinue or restructure an operation to which the asset belongs or to dispose of it earlier than expected and reassessing the useful life of an asset as finite rather than indefinite)
√ Internal evidence available that asset performance will be worse than expected
學(xué)習(xí)不是一蹴而就的，是一點(diǎn)點(diǎn)積累的。以上就是東奧小編為大家整理的acca考試相關(guān)知識(shí)點(diǎn)了，希望大家能夠認(rèn)真學(xué)習(xí)。
注：以上內(nèi)容來自Shine Wu老師基礎(chǔ)精講班第10講
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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