金融资产减值是指资产的可收回金额低于其账面价值。对于持有至到期投资、贷款和应收款项，如有客观证据表明其发生了减值，应当根据其账面价值与可收回金额之间的差额计算确认减值损失。
金融资产减值(Finance Assets Devalue)1.金融资产分类企业应当在初始确认金融资产时将其划分为以公允价值(Fair Value)计量且其变动计入当期损益的金融资产、持有至到期...
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...金融资产减值;减值准备;会计计量;我国上市国家控股银行 [gap=12669]Key words: fair value measurement; financial assets impairment; provision for assets impairment; accounting measurement; China’s state-held li..
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其他表明金融资产发生减值的客观证据。
Other objective evidences showing the impairment of the financial asset.
金融资产发生减值的客观证据，包括下列各项：?。
The objective evidences that can prove the impairment of a financial asset shall include.
对单项金额不重大的金融资产，可以单独进行减值测试，或包括在具有类似信用风险特征的金融资产组合中进行减值测试。
No significant amount of individual financial assets, could pay separately for testing, or a similar credit risk characteristics included in the portfolio of financial assets for loss testing.
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