可收回金額 - Mba智库百科
2024-11-02 12:27可收回金額(Recoverable Amount) 可收回金額是指資產的公允價值減去處置費用後的凈額與資產預計未來現金流量的現值兩者之間較高者。如果銷售凈價高於使用價值，可收回金額即為銷售凈價；反之則相反。銷售凈價是指在熟悉情況的交易各方自願進行的公平交易中，通過銷售資產而取得的、扣除處置 ...
Recoverable Amount - Definition, Formula, Examples - WallStreetMojo
The appropriate discount rate is 10%. Solution: Fair value will be -. Fair value = $62,000. Calculation of Value in use will be -. Value in Use =20930 + 19090 + 17250 = 57270. The recoverable amount will be -. Thus, the recoverable amount of the machinery shall be higher than the FVLCTS ($62,000) and the Value in Use ($5,7270).
Recoverable Amount: Definition, Example & Formula - FreshBooks
The recoverable amount is the higher value between the estimated net sales price and the value for use. To expand further, two scenarios are considered. First, the anticipated return on selling the asset, minus costs to sell. Second, what present and future cash flow do the asset produce when it is in use.
Recoverable amount definition — AccountingTools
Recoverable amount definition. April 24, 2024. Recoverable amount is the greater of an asset's fair value less costs to sell, or its value in use. Fair value less costs to sell refers to the price at which an asset would sell on the market right now, minus any related selling costs (such as a commission). Value in use refers to the present ...
Recoverable Amount | IAS 36 | Formula and Example - XPLAIND.com
Recoverable amount is the higher of fair value less costs to sell (FVLCTS) and value in use. The carrying value of a fixed asset is compared with recoverable amount to find out impairment loss, if any. Recoverable amount is the concept introduced by IAS 36 Impairment of Assets. The US GAAP impairment guidance doesn't mentions recoverable amount ...
PDF Hong Kong Accounting Standard 36 - Hong Kong Institute of Certified ...
IN5 SSAP 31 required the recoverable amount of an asset to be measured whenever there is an indication that the asset may be impaired. This requirement is included in the Standard. However, the Standard also requires: (a) the recoverable amount of an intangible asset with an indefinite useful life to ...
Value in Use (IAS 36 Impairment) - IFRScommunity.com
Value in Use as the Recoverable Amount (IAS 36) Last updated: 23 February 2024. 'Value in use' can be defined as the future cash inflows and outflows arising from the continued use of an asset and from its ultimate disposal. These cash flows are discounted to account for the time value of money and risk. Often, practitioners use a single ...
可收回金额(Recoverable Amount) 可收回金额是指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较高者。如果销售净价高于使用价值，可收回金额即为销售净价；反之则相反。销售净价是指在熟悉情况的交易各方自愿进行的公平交易中，通过销售资产而取得的、扣除处置 ...
IFRS - IAS 36 - Estimating recoverable amount | Grant Thornton
IAS 36 - Estimating recoverable amount. 15 Dec 2021. The articles in our 'Insights into IAS 36' series have been written to assist preparers of financial statements and those charged with the governance of reporting entities understand the requirements set out in IAS 36, and revisit some areas where confusion has been seen in practice. The ...
3.4.3. Calculating the recoverable amount - Viewpoint
The recoverable amount is computed as the higher of value in use and fair value less costs of disposal. Fair value assumes recovery of the asset through its sale. Fair value is an objective, market participant, value, which is independent from the specific company, where market prices and market information are incorporated in its determination. Further guidance on fair value measurement is ...
對於可收回金額(recoverable amount)，美國會計準則中可收回金額指公允價值；英國則將其定義為可實現淨值與在用價值孰高；在我國，可收回金額的實際含義為未來現金流量的現值。 《企業會計制度》解釋為："資產的銷售淨價與預期從該資產的持續使用和使用壽命結束時的處置中形成的預計未來現金 ...
1 重要會計用語中英對照 配合2012年版國際務報導準則修訂 Item Term in English Term in Chinese 1 [Amount] recoverable 可回收(金額) 2 'Corridor' 緩衝區 3 'Cost of sales' method 銷貨成本法 4 Acceptable under IFRSs 國際 務報導準則可接受 5 Accountability of management 管理階層之課責性 6 Accounting 會計
IAS 36 - Comparing recoverable amount with carrying amount
The recoverable amount of a CGU (as discussed in Step 4, refer to our article ' IAS 36 - Estimating the recoverable amount ') is determined excluding cash flows that relate to: assets whose cash flows are largely independent of the cash inflows from the asset under review (for example, financial assets such as receivables)
IAS 36 - Comparing recoverable amount with carrying amount
If assets are omitted inappropriately, the CGU may appear to be fully recoverable when an impairment loss has in fact occurred. The overarching objective is that the CGU's carrying amount is determined consistently with its recoverable amount. The recoverable amount of a CGU (as discussed in Step 4, refer to our article 'Insights into IAS ...
完Q之路（八十三）：HKAS 36 資產減值（Impairment）- 減值評估測試（Impairment Test）和使用價值（Value ...
當資產被購入，公司需要定時進行評估，看看它們它們的價值有沒有改變，有得話便要作出相應的調整。一般來說，HKAS 36適用於所有長期資產減值的處理上，除了某些資產減值已被包括在其他會計準則裡，例如存貨（inventory）的減值處理而被包括在HKAS 2 Inventory裡。
1 重要會計用語中英對照 配合 2017年版國際務報導準則修訂 Item Term in English Term in Chinese 1 [Amount] recoverable 可回收(金額) 2 'Corridor' 緩衝區 3 'Cost of sales' method 銷貨成本法 4 Acceptable under IFRSs 國際 務報導準則可接受 5 Accountability of management 管理階層之課責性 6 Accounting 會計
如何解釋recoverable amount? - 會計 Accounting - Discuss.com.hk
recoverable amount =>可收回既金額. 例如你買左件機器 $100,000 - 預計可用5年, 每年既折舊 (based on striaght line method) 是 $20,000-. 到左年底呢件機器既 carrying amount 是 $80,000-. 而年底呢件機器既市價只值 $70,000, 出售費用要 $3,000. 件機器既 net realizable value 是 $67,000 . 公司預計 ...
IFRS - IAS 36 Impairment of Assets
About. The core principle in IAS 36 is that an asset must not be carried in the financial statements at more than the highest amount to be recovered through its use or sale. If the carrying amount exceeds the recoverable amount, the asset is described as impaired. The entity must reduce the carrying amount of the asset to its recoverable amount ...
What Does Impairment Mean in Accounting? With Examples - Investopedia
Impairment is an accounting principle that describes a permanent reduction in the value of a company's asset, normally a fixed asset. When testing for impairment, the total profit, cash flow, or ...
回収可能価額とは 【Recoverable amount】｜用語集｜IFRS検定（国際会計基準検定）試験
回収可能価額とは 【Recoverable amount】. 資産の売却費用控除後の公正価値と使用価値のいずれか高い金額をいう。. The higher of an asset's fair value less costs to sell and its value in use. 国際会計基準に関する知識の習熟度を測るための国際会計基準検定（IFRS Certificate）の ...
一、资产减值到底是怎么回事. Sdanvi老师是ACCA官方资深教学顾问，高顿ACCA全学科负责人，深受学员喜爱。. 学员亲切的称呼老师为"少女老师"。. 独创"ACCA考试少女法则"，帮助学生快速理解ACCA的知识点，是ACCA学习不可错过的宝藏博主。. 向下重估指的是市场 ...
IAS 36 - Reversing impairment losses - Grant Thornton insights
Guidance note: Goodwill impairment cannot be reversed. IAS 36 prohibits any reversal of impairment losses recognised on goodwill. The reason for this is because IAS 36 views any increase in the recoverable amount of goodwill after the recognition of an impairment loss to likely be an increase in the internally generated goodwill (not a reversal of the impairment loss recognised for the ...
Rechnungslegung nach IFRS / 4.3.5 Erzielbarer Betrag (recoverable amount)
Rz. 60 Der erzielbare Betrag (recoverable amount) ist der höhere Betrag, der sich aus dem Vergleich des Nettoveräußerungspreises (beizulegender Zeitwert abzüglich der Verkaufskosten (fair value less costs to sell) und dem Nutzwert ergibt.[1] Unter dem beizulegenden Zeitwert abzüglich der Verkaufskosten ist der ...