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2022-04-07 22:4628 The impairment of intangible assets with finite lives affectA the balance sheet but not the income statement.B the income statement but not the balance sheet.C both the balance sheet and the income statement.28 C is correct. The carrying amount of the asset on the balance sheet is reduceby the amount of the impairment loss, and the impairment loss is reported onthe income statement.有形資產(chǎn)減值也是同時影響B(tài)/S和I/S這兩張表嗎？
所屬：CFA Level I > Financial Reporting and Analysis 視頻位置 相關試題
來源： 視頻位置 相關試題
1個回答
Sinny助教
2022-04-08 10:52
該回答已被題主采納
同學你好，對的哈，有形資產(chǎn)減值，資產(chǎn)負債表中調(diào)減資產(chǎn)負債表中相關資產(chǎn)的賬面價值，同時利潤表中確認減值損失哈
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