答案为：Discussion on the impact of ERP implementation on accounting personnels本人参考诸多网页,最后觉得这样更合适. 注：1.企业实施ERP------the implementation of ERP,ERP implementation 2.影响---impa...
Businesses recognize impairment when the financial statement carrying amount of a long-lived asset or asset group exceeds its fair value and is not recoverable.A carrying amount is not recoverable if it is greater than the sum of the undiscounted cash flows expected from the asset’s use and eventual disposal.FASB defines impairment loss as the amount by which the carrying value exceeds an asset’s fair value.
CPAS need not check every asset an entity owns in each reporting period.When circumstances change indicating a carrying amount may not be recoverable,CPAS should test the asset for impairment.A test may be called for when one or more of these events occur:
A significant decrease in the market price of a long-lived asset.
A significant change in how a company uses a long-lived asset or in its physical condition.
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