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关注：1
2013-05-23 12:21
求翻译：以成本计量的可供出售权益工具发生减值时，将该权益工具投资的账面价值，与按照类似金融资产当时市场收益率对未来现金流量折现确定的现值之间的差额，确认为减值损失，计入当期损益，发生的减值损失一经确认，不予转回。是什么意思？ 待解决
 悬赏分：1
- 离问题结束还有
以成本计量的可供出售权益工具发生减值时，将该权益工具投资的账面价值，与按照类似金融资产当时市场收益率对未来现金流量折现确定的现值之间的差额，确认为减值损失，计入当期损益，发生的减值损失一经确认，不予转回。
问题补充： |
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2013-05-23 12:21:38
正在翻译，请等待...
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2013-05-23 12:23:18
正在翻译，请等待...
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2013-05-23 12:24:58
May supply by the cost measurement when the sell rights and interests tool has the depreciation, this rights and interests tool invests the book value, with according to the similar financial property at that time market returns ratio to between the future cash current capacity commutation determina
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2013-05-23 12:26:38
To cost when the available-for-sale equity instruments the impairment, the carrying value of the investment tools, and similar financial assets when the market yield on the present value of future cash flows discounted to determine the difference between recognised as impairment losses, included in
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2013-05-23 12:28:18
正在翻译，请等待...
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