题目内容 (请给出正确答案)
提问人:网友c********1 发布时间:2023年2月7日 22:32
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当企业存在下列哪些状况时,可以不进行减值测试()

A . 资产的市价在当期大幅度下跌,其跌幅明显高于因时间的推移或者正常使用而预计的下跌

B . 市场利率或者其他市场投资报酬率在当期已经提高,从而影响企业计算资产预计未来现金流量现值的折现率,导致资产可收回金额大幅度降低

C . 以前报告期间的计算结果表明,资产可收回金额显著高于其账面价值,之后又没有发生消除这一差异的交易或者事项

D . 以前报告期间的计算和分析表明,资产可收回金额相对于某种减值迹象反应不敏感,在本报告期间又发生了该减值迹象的

E . 企业内部报告的证据表明资产的经济绩效已经低于或者将低于预期,如资产所创造的净现金流量或者实现的营业利润远远低于预计金额等

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