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资产减值,是指资产的可收回金额低于其账面价值,此概念中的资产除了特别规定外,应包括单项资产和资产组。《资产减值》准则规范的资产减值,即仅限于固定资产、无形资产以及其他未作特别规定的其他资产。案例分析:2004年1月,因挪用客户保证金等违法违规经营行为,南方证券被监管当局行政接管。同样是对南方证券的投资,首创股份提取了15%的减值准备,邯郸钢铁提取的比例为62%,路桥建设提取的比例是20%,上海汽车的比例则是100%。如果不计提该项
Impairment of assets means that the recoverable amount of an asset is lower than its carrying value. Assets in this concept shall include, apart from special provisions, individual assets and asset groups. Impairment of assets as specified in the “Impairment of Assets” is limited to fixed assets, intangible assets and other assets that are not otherwise specified. Case Study: In January 2004, due to the misappropriation of customer deposits and other illegal business practices, the South Securities supervisory authority to take over. The same is an investment in the South Securities, Capital stock drawn 15% of the impairment provision, Handan Iron and steel extraction ratio was 62%, road and bridge construction is 20% of the proportion of extraction, the proportion of Shanghai Automotive is 100%. If you do not mention the item