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- 2011-7-11
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- 2016-4-19
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| US GAAP requires Testing for impairment using un-discounted cashflows and then measuring the impairment loss using the discounted cf/fair value.. For IFRS, you use the recoverable amount to test for impairment AND measure the loss. Hope this helps! |
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发表于 2011-7-13 16:13
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