注册会计师会计资产减值01 谁该做减值测试

【本期主题】拆解资产减值测试的完整边界逻辑——8大类长期经营资产的减值管辖范围（长期股权投资/成本模式投资性房地产/固定资产/生产性生物资产/无形资产/商誉/探明矿区权益/使用权资产）、历史成本计量的非流动性经营本质、另有家规的排除资产（存货/金融资产/公允价值模式投资性房地产），深度解析可收回金额这台"财务核磁共振"的适用边界。【核心案例】为什么奶牛（生产性生物资产）需要做减值测试而肉猪（消耗性生物资产）不需要？公允价值模式写字楼与成本模式写字楼为何一个免测一个必测？尚未达到可使用状态的自动驾驶算法研发项目是否该做减值测试？

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注册会计师会计资产减值01 谁该做减值测试

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