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aileen20180623 · 2018年11月04日

问一道题:NO.PZ2018062004000104 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

解释:


impairment 不是算CFI用的吗?如何区分在CFI或者CFO中的应用?

impairment是算在NCC吗?

1 个答案

品职辅导员_小明 · 2018年11月05日

impairment是算在NCC ,没有现金流出

tzdsgn · 2019年05月19日

算作non cash loss?

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