ACCA考試中的知識(shí)點(diǎn)有很多，要想更好的去理解知識(shí)點(diǎn)的內(nèi)容，學(xué)員必然離不開教材與網(wǎng)課的學(xué)習(xí)。在學(xué)習(xí)ACCA知識(shí)點(diǎn)的時(shí)候，學(xué)員需要有自己的理解，那么，ACCA考試recoverable amount of an asset包含的知識(shí)點(diǎn)有哪些？

ACCA考試recoverable amount of an asset要學(xué)習(xí)的內(nèi)容并不算是很多，學(xué)員理解了該知識(shí)點(diǎn)的內(nèi)容，在學(xué)習(xí)的時(shí)候就會(huì)比較容易。下面是給大家總結(jié)的該知識(shí)點(diǎn)的內(nèi)容：

Fair value

The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.

Costs of disposal are incremental costs directly attributable to the disposal of an asset.

Value in use

The present value of the future cash flows expected to be derived from an asset.

If, and only if, the recoverable amount of an asset is less than its carrying amount, the carrying amount of the asset shall be reduced to its recoverable amount. That reduction is an impairment loss.

通過ACCA課程的學(xué)習(xí)，學(xué)員對財(cái)會(huì)知識(shí)有了更深入的了解，備考ACCA考試更有信心。備考路上我們一路同行，備考路上的艱辛，我們一起走過，分享你的備考經(jīng)驗(yàn)與難題，一起解決。學(xué)員可以添加融躍教育老師微信rongyuejiaoyu。