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aileen20180623 · 2018年11月04日

问一道题：NO.PZ2018062004000104 [ CFA I ]

  1. CFA I
  2. FRA

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？

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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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