杨正昆 Danny · 2020年11月10日
问题如下：
The impairment of intangible assets with finite lives affects:
选项：
A.the balance sheet but not the income statement.
B.the income statement but not the balance sheet.
C.both the balance sheet and the income statement.
解释：
C is correct.
The carrying amount of the asset on the balance sheet is reduced by the amount of the impairment loss, and the impairment loss is reported on the income statement.
有限年份的无形资产不是仅摊销吗，为什么也可减值？
NO.PZ2017102901000058 问题如下 The impairment of intangible assets with finite lives affects: A.the balansheet but not the income statement. B.the income statement but not the balansheet. C.both the balansheet anthe income statement. C is correct. The carrying amount of the asset on the balansheet is recethe amount of the impairment loss, anthe impairment loss is reporteon the income statement. 如题谢谢老师
老师 无形资产的减值时记在I/S还是OCI里？
这个金额记在IS里的impairment loss，那记在BS里的什么科目？
请问老师，intangible assets的impairment loss会体现在B/S里但是I/S里作为什么科目呢？是因为loss所以才挂在"面子"上吗
