问题已解决
選項(xiàng)A持有待售是不是按存貨處理,
FAILED
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同學(xué),你好!
持有待售無(wú)形資產(chǎn)不用攤銷,而是調(diào)整預(yù)計(jì)凈殘值,按照賬面價(jià)值和公允價(jià)值-處置費(fèi)用孰低來(lái)確定預(yù)計(jì)凈殘值
,如果賬面價(jià)值大于公允價(jià)值-處置費(fèi)用要提減值。有點(diǎn)像存貨的處理。
2020 11/20 21:29
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2020 11/20 21:34
公允價(jià)值減處置費(fèi)用類似于預(yù)計(jì)殘值是嗎
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2020 11/20 21:39
不是的,公允價(jià)值減處置費(fèi)用可以說(shuō)是現(xiàn)在處置的話的可變現(xiàn)的金額,而預(yù)計(jì)殘值是使用到報(bào)廢或最終時(shí)預(yù)計(jì)的一個(gè)可變現(xiàn)的一個(gè)金額。
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2020 11/20 21:43
為什么按照屬低計(jì)量呢
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2020 11/20 21:46
賬面價(jià)值低說(shuō)明沒(méi)有減值,公允價(jià)值減處置費(fèi)用后的金額低說(shuō)明發(fā)生了減值,就要計(jì)提減值
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2020 11/20 21:51
好的,明白謝謝
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2020 11/20 21:51
不客氣,歡迎再次提問(wèn)。
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