第八章 资产减值(三)（The eighth chapter, asset impairment (three)）.docVIP

第八章 资产减值(三)（The eighth chapter, asset impairment (three)） In 2011, the intermediate accountant qualification examination helped to guide the intermediate accounting practice Third sets of assets groups confirmation and depreciation treatment I. The determination of the assets group In the situation of enterprises is difficult to estimate the recoverable amount of an individual asset, should the asset group to which the asset belongs to determine the recoverable amount of the asset group as the basis, and to judge whether the provision for impairment of assets and asset impairment provision sha