Recoverable value和net realisable value是什么？
老师您好，
请问recoverable value和net realisable value有什么区别呢？
net realisable value是只有在衡量存货才用的金额吗？
谢谢老师
问题来源：
4.2 Core principle
If an asset's value in the financial statements is higher than its recoverable amount, the asset is judged to have suffered an impairment loss. The amount of the impairment loss should be written off against profit immediately.
Assets should be carried at no more than their recoverable amount.
This Standard defines recoverable amount as the higher of an asset’s or cash-generating unit’s fair value less costs of disposal and its value in use.
However, sometimes it will not be possible to measure fair value, the entity may use the asset’s value in use as its recoverable amount.
If there is no reason to believe that an asset’s value in use materially exceeds its fair value less costs of disposal, the asset’s fair value less costs of disposal may be used as its recoverable amount.
王老师
2021-08-21 04:12:53 1175人浏览
recoverable value是指可回收金额指资产在value in use 或者FV less cost of disposal高的，做为计量依据，是在资产减值中使用。
net realisable value是指可变现价值，预计存货售价减去预计相关费用得到的。在存货的跌价减值测试中使用。
FV less cost of disposal、value in use 和net realisable value本质上都是现金流流入问题。
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