資產減損會計處理知識摘要

(共計：24)

會計資訊系統-交流園地
Q134-3 (101/12/31)：IFRS對無形資產電腦化會計處理之影響：企業於導入IFRS前，需依據準則之規定，修改無形資產之會計政策，並評估現行資訊系統是否可符合準則之需求。請問：IFRS對無形資產電腦化會計處理之影響(或：資訊系統因應IFRS規定，應具備哪些 ...

會計資訊系統-交流園地
Q034-6 (98/3/13)：固定資產折舊完畢之會計處理：cnl****@fast****.fm 假設數年前購買辦公設備$1000，現在的累計折舊為$950、殘值為$50。問題：按規定，「辦公設備」和「累計折舊」都是實帳戶，必須分別轉至下期： D: 辦公設備 $1000、C ...

Impairment accounting – the basics of IAS 36 Impairment of Assets
Impairment accounting — the basics of IAS 36 Impairment of Assets. 2. Diagram ... asset under IAS 16 or IAS 38, the impairment loss is treated as a revaluation ...

Impairment accounting – the basics of IAS 36 Impairment of Assets
Impairment accounting — the basics of IAS 36 Impairment of Assets. 2. Diagram ... asset under IAS 16 or IAS 38, the impairment loss is treated as a revaluation ...