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作者:安华侯 来源:原创 发布日期:05-21

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着额外增加的资产而增加,随着额外增加的负债而减少。也就是说,资产组账面价值原则上应当剔除应收款项、应付款项等资产和负债,但是,在实务操作中,资产组账面价值也可以包括此类资产和负债。《企业会计准则第8号--资产减值》第十九条规定,资产组账面价值的确定基础应当与其可收回金额的确定方式相一致,在预计未来现金流量时,也应当同样包含此类资产和负债,从而使资产组账面价值和可收回金额确定基础保持一致。此外,准则

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