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用accounting supervision搜到的,全英,无中~PDF The Role of Accounting Data in Performance Evaluation, Budgetary Participation, and Organizational Effectiveness The uses of role hierarchies in access International Survey of Integrated Financial Sector Supervision 更多accounting supervision是关于banking的,我弄错没?

Businesses recognize impairment when the financial statement carrying amount of a long-lived asset or asset group exceeds its fair value and is not 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 FASB defines impairment loss as the amount by which the carrying value exceeds an asset’s fair CPAS need not check every asset an entity owns in each reporting When circumstances change indicating a carrying amount may not be recoverable, CPAS should test the asset for 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 A significant change in how a company uses a long-lived asset or in its physical