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並前往https://books.google.com.tw/books?id=5NAPEAAAQBAJ&pg=SA15-PA9&lpg=SA15-PA9&dq=Recoverable+amount&source=bl&ots=hqMG5mpmDE&sig=ACfU3U3iWTU-kZ-phzwMO4DbLCD5qeD9IA&hl=zh-TW&sa=X&ved=2ahUKEwii8qfauMz_AhVMLVkFHc7iAAEQ6AF6BQi6AhAD

GST for Accounts and Finance Teams - 第 15-9 頁 - Google 圖書結果

... the entity shall estimate the recoverable amount of the asset. ... and and to determine the recoverable amounts profitability and reduced before the ...

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