| 资产减值可回收金额计量问题研究与分析 |
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| 引用本文： | 许华荣. 资产减值可回收金额计量问题研究与分析[J]. 财会通讯, 2007, 0(1) |
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| 作者姓名： | 许华荣 |
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| 作者单位： | 楚雄师范学院 云南楚雄 |
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| 摘 要： | 资产减值是指资产的可收回金额低于其账面价值,其计量的核心问题是资产公允价值和现值的确定。公允价值的确定具有层级结构估计,而现值的确定主要在于预计未来现金流量和折现率的确定。本文对此进行了研究与分析。
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| 关 键 词： | 资产减值 公允价值 现金流量 折现率 |
Research and Analysis on the Accounting Measurement of Recoverable Amount in Asset Impairment |
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| Xu Huarong. Research and Analysis on the Accounting Measurement of Recoverable Amount in Asset Impairment[J]. Communication of Finance and Accounting, 2007, 0(1) |
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| Authors: | Xu Huarong |
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| Abstract: | Asset impairment means recoverable amount is lower than book value of assets, the core issue of the accounting measurement is the determination of fair value and present value of assets. The determination of fair value is based on estimating of fair value hierarchy while present value on the determination of cash flow and discount rate. This paper make some researches and analysis on it. |
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| Keywords: | Asset impairment Fair value Cash flow Discount rate |
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