财会经济>CFA特许金融分析师 > CFA考试(Level Ⅰ) > Study Session 9 Financial Reporting and Analysis Inventories, Long-lived Assets, Icome Taxes, and Non-current Liabilities
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单选题 编号:2688992
1. According to U.S. GAAP, an asset is impaired when:
  • A.The firm cannot fully recover the carrying amount of the asset through operations.
  • B.Accumulated depreciation plus salvage value exceeds acquisition cost.
  • C.The present value of future cash flows from an asset exceeds its carrying value.

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