摘要
本文讨论了在以财务报告为目的的评估中,当企业设备和商誉同时出现减值迹象时,如何在符合条件的情况下整合评估其可回收金额的方法。通过将设备和商誉放入同一资产组进行评估,可以简化评估流程,减少工作量,并确保会计选择性处理的便利性。该方法符合企业会计准则的要求,同时,也提供了一个实践中设备减值可回收金额估算不使用重置成本法时可选用的方法。
This paper discusses the method of integrating the evaluation of the recoverable amount of equipment and goodwill when both show impairment signs in financial reporting-oriented evaluations.By evaluating equipment and goodwill together in the same asset group,the evaluation process can be simplified,the workload can be reduced,and the convenience of accounting selective treatment can be ensured.This method complies with the requirements of enterprise accounting standards,and also provides a method that can be used when estimating the recoverable amount of equipment impairment without using the replacement cost method in practice.This case is a research case.Any inappropriate parts are welcome for criticism and suggestions.
出处
《中国资产评估》
2025年第12期39-45,62,共8页
Appraisal Journal of China
基金
中国物流学会、中国物流与采购联合会项目“新质生产力背景下供应链成本管理对物流企业绩效的影响研究”(项目编号:2025CSLKT3-027)阶段性研究成果。
关键词
设备减值
商誉减值
可回收金额
估算流程选择
Equipment impairment
Goodwill impairment
Recoverable amount
Estimation process selection
