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【多选题】
In accordance with IAS 36 Impairment of Assets, when determining the fair value of an asset less costs of disposal or its value in use, which the following statements is not correct?A.
The costs of reorganizing a business following the disposal of an asset should be deducted from its fair value.
B.
An asset’s fair value less costs of disposal excludes legal costs that would be incurred in the course of disposing of the asset.
C.
When determining the value in use, cash flow projections based on budgets or forecasts should not exceed a maximum of 10 years.
D.
When determining value in use, risks specific to the asset should be incorporated in either the discount rate or the estimated future cash flows.
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举一反三
【简答题】A．Despite B．Although C．Accepting D．Regardless
【单选题】将科学发展观与马克思主义、毛泽东思想、邓小平理论、 “ 三个代表 ” 重要思想一道,规定为党必 须长期坚持的指导思想,是中国共产党的一个历史性的决定。作出这一决定的是
A.
党的十六大
B.
党的十七大
C.
党的十八大
D.
党的十八届三中全会
【简答题】A．Despite B．Although C．Accepting D．Regardless
【简答题】把0.36扩大______是36，把9.6缩小______倍是0.96．
【简答题】缩水、缩小____________。
【单选题】将科学发展观与马克思列宁主义、毛泽东思想、邓小平理论、“三个代表”重要思想一道,规定为党必须长期坚持的指导思想,是中国共产党的一个历史性决定。作出这一决定的是( )
A.
党的十六大
B.
党的十七大
C.
党的十八大
D.
党的十八届三中全会
【简答题】36 Shrink 缩水,缩小 Sugar cube 方糖