注册会计师会计资产减值04 资产减值孰高博弈

【本期主题】拆解资产可收回金额的孰高博弈机制——公允价值减处置费用净额（脱手价格）与未来现金流量现值（使用价值）的双轨比较、三种合法偷懒特例（一项超标直接通关/持有待售意图/无法可靠估计公允价值），深度解析"理性经济人"假设在极端市场波动中的定力与智慧。【核心案例】账面10万卡车二手净额7.5万vs未来现值9万，可收回金额为何取9万？股价暴跌破净后CFO为何有底气不计提减值？长期股权投资市值暴跌后能否直接用市值作为可收回金额？定制芯片光刻机组件无活跃市场时为何只能走现值一条路？

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注册会计师会计资产减值04 资产减值孰高博弈

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