发布网友 发布时间:2023-10-22 15:46
共3个回答
热心网友 时间:2024-12-14 01:26
Book value should be adjusted to the recoverable value, when the recoverable value of a fixed asset is less than it's book value. For those fixed assets with impairment reserve, the depreciation for future periods should be determined by net of book value and its impariment reserve with the remaining years of usage considered.热心网友 时间:2024-12-14 01:26
when the recoverable amount of fixed assets was lower than its book value, book value should rece to recoverable amount. For the fixed assets with provision for the impairment, depreciable amount should be measured according to the book value reced provision for the impairment and estimated useful life in the future period.热心网友 时间:2024-12-14 01:27
When fixed assets can recycle amount is lower than its carrying value, the book value of the writedowns recycling amount to. The provision for impairment of the fixed assets in the future, then ring the impairment provision book value and the basis to determine fair use fixed number of year of depreciation.