可收回金额

美国会计学会首次提出了可收回金额的概念，奠定了长期资产减值的确认与计量等相关问题的研究基础。

AAA firstly come up with the concept of the recoverable amount , established research foundation of issues related long-term assets impairment of recognition and measurement , and so on .

资产减值是指资产的可收回金额低于其账面价值，其计量的核心问题是资产公允价值和现值的确定。

Asset impairment means recoverable amount is lower than book value of assets , the core issue of the accounting measurement is the determination of fair value and present value of assets .

可收回金额按净售价与使用价值两者较高确认。

The recoverable amount is the higher of an asset 's net selling price and value in use .

均值回复收益的消费效用无差别定价可收回金额按净售价与使用价值两者较高确认。

Consumption-utility based pricing of payments following mean reversion The recoverable amount is the higher of an asset 's net selling price and value in use .

倘资产净值高于可收回金额时，两者差异（即指减值亏损）会于收益表中确认。

Whenever the carrying amount of an asset exceeds its recoverable amount , an impairment loss representing the difference between the carrying amount and the recoverable amount is recognized in the income statement .