學習與掌握財會知識的內容對學員來說很關鍵，在備考ACCA考試的時候，學員需要清楚哪些是考試的重點。在ACCA考試中掌握考試的重難點才有可能拿到ACCA證書。那么，怎么去理解ACCA考試IAS 36 impairment of assets的內容？

ACCA考試IAS 36 impairment of assets要掌握的知識點并不算是很少，學員在學習的時候，不僅要記憶知識點的內容，還需要對考試的內容有自己的理解與學習。

1、identifying a potentially impaired ssset

external sources of information

internal sources of information

2、measuring the recoverable amount of the asset

the recoverable amount of an asset should be measured as the higher value of

1 the asset's fair value less costs of disposal

2 its value in use

3、recognition and measurement of an impairment loss

Hisctorical cost

if the recoverable amount of an asset is lower than the carrying amount,the carrying amount should be reduced by the different impairment loss)which should be charged as an expense in profit or loss

Revaluation

the impairment loss is to be treated as a revaluation decrease under the relevant IAS

ACCA考試并非是一日之功，融躍教育為ACCA學員提供網(wǎng)課的學習，如果你需要ACCA學習的課程或對ACCA考試還有什么不清楚的地方，可以添加融躍教育老師的微信：rongyuejiaoyu。