ACCA考試recoverable amount of an asset包含的知識點有哪些？

ACCA考試中的知識點有很多，要想更好的去理解知識點的內容，學員必然離不開教材與網課的學習。在學習ACCA知識點的時候，學員需要有自己的理解，那么，ACCA考試recoverable amount of an asset包含的知識點有哪些？

ACCA考試recoverable amount of an asset要學習的內容并不算是很多，學員理解了該知識點的內容，在學習的時候就會比較容易。下面是給大家總結的該知識點的內容：

Fair value

The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.

Costs of disposal are incremental costs directly attributable to the disposal of an asset.

Value in use

The present value of the future cash flows expected to be derived from an asset.

If, and only if, the recoverable amount of an asset is less than its carrying amount, the carrying amount of the asset shall be reduced to its recoverable amount. That reduction is an impairment loss.

通過ACCA課程的學習，學員對財會知識有了更深入的了解，備考ACCA考試更有信心。備考路上我們一路同行，備考路上的艱辛，我們一起走過，分享你的備考經驗與難題，一起解決。學員可以添加融躍教育老師微信rongyuejiaoyu。