lkw1986 2020-7-15 05:14 PM
計value in use 使唔使理scrap value ？如題，thx!
jamesyeung56 2020-7-16 08:29 AM
Extracted from HKAS 36:
39 Estimates of future cash flows shall include:
(a) projections of cash inflows from the continuing use of the asset;
(b) projections of cash outflows that are necessarily incurred to generate thecash inflows from continuing use of the asset (including cash outflows toprepare the asset for use) and can be directly attributed, or allocated on areasonable and consistent basis, to the asset; and
[b][u](c) net cash flows, if any, to be received (or paid) for the disposal of the assetat the end of its useful life. [/u][/b]