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並前往https://books.google.com.tw/books?id=6epwDwAAQBAJ&pg=PA72&lpg=PA72&dq=impairment%E4%B8%AD%E6%96%87%E6%9C%83%E8%A8%88&source=bl&ots=rU3ZBz9kZh&sig=ACfU3U1DJ5YkWQu0_x6eHusy3RQzCfdQpw&hl=zh-TW&sa=X&ved=2ahUKEwiUxZ7m0sT4AhWY7HMBHQx-Bf8Q6AF6BAgVEAM

香港會計錦囊 - 第 72 頁 - Google 圖書結果

... 39 HKAS 40 HKAS 41 (revised Nov 2014)金融工具:披露及呈列(中文譯名只作參考, ... 2016)中期財務報告(中文譯名只作參考,並不代表公會正名) Impairment of Assets ...

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