Discussion on the Impairment Test of Working Capital and Asset Group(Portfolio)
In the asset assessment for financial reporting purposes,different impairment tests for different assets based on their nature and category are applied according to different accounting standards.The impairment testing of asset and asset portfolio governed by the"Enterprise Accounting Standards No.8-Asset Impairment"is a crucial aspect of asset assessment.However,when the asset combination includes operating capital,the specific elements ofoperating capital are not within the scope of this standard's specification.Therefore,it is necessaryto combine other accounting standards to conduct impairment testing.This article discusseswhether asset impairment testing for asset combinations should include operating capital,as wellas technical processing issues related to asset impairment testing when operating capital isincluded.
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