e.g. The carrying amount of an impaired asset shall not be reduced to an amount below the highest of the three items below: (i) its fair value less costs to sell (if determinable); (ii) its present value of future cash flows (if determinable); and (iii) zero.
【譯】抵減后的各資產(chǎn)的賬面價(jià)值不得低于以下三者之中最高者：該資產(chǎn)的公允減值減去處置費(fèi)用后的凈額(如可確定的)、該資產(chǎn)預(yù)計(jì)未來(lái)現(xiàn)金流量的現(xiàn)值(如可確定的)和零。
an arm’s length transaction 公平交易
projection [prə’dʒekʃ(ə)n] of cash flows 現(xiàn)金流預(yù)計(jì)
provision for impairment loss of the asset 資產(chǎn)減值損失計(jì)提
【講解】
provision [prə’vɪʒ(ə)n] n. 準(zhǔn)備，條款，規(guī)定，供應(yīng)，(會(huì)計(jì)上)預(yù)計(jì)負(fù)債
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