2006-06-02
一段翻译第四十三条 对单项金额重大的金融资产应当单独进行减值测
试,如有客观证据表明其已发生减值,应当确认减值损失,计入当期
损益。对单项金额不重大的金融资产,可以单独进行减值测试,或包
括在具有类似信用风险特征的金融资产组合中进行减值测试。
单独测试未发生减值的金融资产(包括单项金额重大和不重大的
金融资产),应当包括在具有类似信用风险特征的金融资产组合中再
进行减值测试。已单项确认减值损失的金融资产,不应包括在具有类
似信用风险特征的金融资产组合中进行减值测试。
Article 43 The financial assets great in amount of money to the individual event should test the reducing value alone , if objective evidence indicates that the reducing value has already happened in it, should confirm reducing value losses , charge to and act as a increase and decrease。 To the...全部
Article 43 The financial assets great in amount of money to the individual event should test the reducing value alone , if objective evidence indicates that the reducing value has already happened in it, should confirm reducing value losses , charge to and act as a increase and decrease。
To the financial assets not great of the amount of money of the individual event , can test the reducing value alone , or include testing the reducing value when made up in the financial assets similar to the credit risks characteristic 。
Is it happen financial assets (include individual event amount of money great and great financial assets ) of person who reduce to test alone, should include testing the reducing value when made up in the financial assets similar to the credit risks characteristic 。
Individual event already confirm lost financial assets of reducing etc。 , should include in is it similar to financial assets , credit risks of characteristic test the reducing value when made up to have。
。收起