预计资产未来现金流量的现值,应当综合考虑资产的预计未来现金流量、使用寿命和折现率等因素。
To predict the current value of the future cash flow, the enterprise shall take into comprehensive consideration the expected future cash flow, service life, discount rate, and other factors.
可收回金额为资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间的较高者。
The recoverable amount is the higher of an asset's fair value less costs to sell and the present value of the estimated future cash flow expected to be devived from the asset.
可收回金额按照资产组预计未来现金流量的现值确定的,应当披露。
Where the recoverable amount is determined according to the current value of future cash flows as predicted by the asset group, the enterprise shall also disclose.
可收回金额按照资产组预计未来现金流量的现值确定的,应当披露。
Where the recoverable amount is determined according to the current value of future cash flows as predicted by the asset group, the enterprise shall also disclose.
应用推荐