Article 2 the term "asset impairment" means that the recoverable amount of an asset is lower than its carrying amount.
第二条资产减值,是指资产的可收回金额低于其账面价值。
Article 2 the term "impairment of assets" refers to that the recoverable amount of assets is lower than its carrying value.
第二条资产减值,是指资产的可收回金额低于其账面价值。
Article 6 Where any evidence shows that there is possible assets impairment, the recoverable amount of the assets shall be estimated.
第六条资产存在减值迹象的,应当估计其可收回金额。
应用推荐