Impairment of assets Impairment loss is the amount by which carrying amount of an asset or cash-generating unit exceeds its recoverable amount. 1 recoverable amount (1)Assets are carried at no more than recoverable amount. (2) recoverable amount= higher of (fair value ---costs of disposal) and (value in use(present value of the future cash flows)) 2 impairment indicators( entity must assess at the end of each reporting period) 3 cash-generating units(CGUs)(IAS36) (1) Definition: smallest identifiable group of assets( that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets) (2) Allocation of impairment losses for a CGUs: Order:First: assets that destroyed or broken; next: goodwill; then: other assets on a pro-rata basis 4 recognition of impairment losses (1) Assets carried at cost: as expense in profit or loss (2) Assets carried at revalued amount: under the appropriate IFRS 最多减值至零，不可为负。 5 after the impairment review 减值后的折旧或摊销以减值后的价值为准。 本文来源：https://www.wddqw.com/doc/2c7c990ca417866fb84a8ece.html