题目

会计监督论文的英文参考文献
要有关会计监督的英文的参考文献3个以上 好的话可以追加100分
不过您那个是中文的文献翻译过来的 我要的是英文的 就是国外的参考资料

提问时间：2021-01-02

答案

Businesses recognize impairment when the financial statement carrying amount of a long-lived asset or asset group exceeds its fair value and is not recoverable.A carrying amount is not recoverable if it is greater than the sum of the undiscounted cash flows expected from the asset’s use and eventual disposal.FASB defines impairment loss as the amount by which the carrying value exceeds an asset’s fair value.
CPAS need not check every asset an entity owns in each reporting period.When circumstances change indicating a carrying amount may not be recoverable,CPAS should test the asset for impairment.A test may be called for when one or more of these events occur:
A significant decrease in the market price of a long-lived asset.
A significant change in how a company uses a long-lived asset or in its physical condition.