ACCA考试recoverable amount of an asset包含的知识点有哪些？

ACCA考试中的知识点有很多，要想更好的去理解知识点的内容，学员必然离不开教材与网课的学习。在学习ACCA知识点的时候，学员需要有自己的理解，那么，ACCA考试recoverable amount of an asset包含的知识点有哪些？

ACCA考试recoverable amount of an asset要学习的内容并不算是很多，学员理解了该知识点的内容，在学习的时候就会比较容易。下面是给大家总结的该知识点的内容：

Fair value

The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.

Costs of disposal are incremental costs directly attributable to the disposal of an asset.

Value in use

The present value of the future cash flows expected to be derived from an asset.

If, and only if, the recoverable amount of an asset is less than its carrying amount, the carrying amount of the asset shall be reduced to its recoverable amount. That reduction is an impairment loss.

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