資產減損問題一問 - 會計

By Queena
at 2013-07-10T15:37
at 2013-07-10T15:37
Table of Contents
企業列資產減損迴轉時,其財報效果為何?
1) 每股淨值與每股盈餘均一定上升
2) 每股淨值與每股盈餘均不一定上升
3) 每股淨值一定上升,每股盈餘不一定上升
4) 每股淨值不一定上升,每股盈餘一定上升
正確答案為 3)
請問,為什麼每股盈餘不一定上升呢?
資產減損迴轉,會產生減損迴轉利益,所以每股盈餘會上升不是嘛?!
謝謝各位
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會計
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