<div style="margin: 12px 0px; font-family: arial; color: #333333; background: #ffffff; border: solid 4px #e5e5e5; width: 100%; clear: left;"><div class="CM_CTB_Content_Wrap" style="margin: 0px; padding: 0px;background-color: #ffffff;"><div style="border-bottom: solid 1px #dcdcdc; white-space: nowrap; margin-bottom: 8px; background-color: #eeeeee ;background-image: url(http://clipmarks.com/images/source-bg.gif); background-repeat: repeat-x; height: 24px; line-height: 24px; vertical-align: middle; padding-bottom: 4px; color: #666666; font-size: 10px;" ><a href="http://clipmarks.com/clip-to-blog/" title="see clips that are hot right now"><img src="http://content.clipmarks.com/blog_embed/f285712b-724d-4f2d-8153-6597dfe1b32a/0AAD28F8-3C2C-4ADA-B089-174A838249F6/" alt="" width="19" height="19" border="0" style="vertical-align: middle; margin: 0px 4px; display: inline; border: none; float:none;" /></a>clipped from <a title="http://www2.neweb.ne.jp/wd/miuracpa/fas121.htm" href="http://www2.neweb.ne.jp/wd/miuracpa/fas121.htm" style="font-size: 11px;">www2.neweb.ne.jp</a></div><blockquote style="text-align: left; padding: 0px 8px; margin: 4px 0px 8px 0px; background: transparent; border: none;" cite="http://www2.neweb.ne.jp/wd/miuracpa/fas121.htm"><FONT size="2">FASBもある種の資産については対応するキャッシュフローを認識できないことがあることを了解している（例：本社ビル）。これらについては、会社全体(entity-wide-level)で評価減の必要性を検討する（Par.100＊下記原文参照）。具体的には会社全体でのキャッシュフローと同社の全資産の簿価とを比較することとなる。</FONT></blockquote><div style="height: 2px; font-size: 2px; background: #dcdcdc; border-bottom: solid 1px #f5f5f5; margin: 2px 4px;"></div><blockquote style="text-align: left; padding: 0px 8px; margin: 4px 0px 8px 0px; background: transparent; border: none;" cite="http://www2.neweb.ne.jp/wd/miuracpa/fas121.htm"><FONT size="2">The Board concluded that the recoverability test in paragraph 6 should be performed at the entity level if an asset does not have identifiable cash flows lower than the entity level. The cash flows used in the recoverability test should be reduced by the carrying amounts of the entity's other assets that are covered by this Statement to arrive at the cash flows expected to contribute to the recoverability of the asset being tested.</FONT></blockquote></div><div style="margin: 0px 6px 6px 4px;"><table style="font-size: 11px;border-spacing: 0px;padding: 0px;" cellpadding="0" cellspacing="0" width="100%"><tr><td style="background:transparent;border-width:0px;padding:0px;">&nbsp;</td><td align="right" style="background:transparent;border-width:0px;padding:0px;width:107px" width="107"><a href="http://clipmarks.com/share/0AAD28F8-3C2C-4ADA-B089-174A838249F6/blog/" title="blog or email this clip"><img src="http://content6.clipmarks.com/images/c2b-foot.png" border="0" alt="blog it" width="107" height="17" style="border-width:0px;padding:0px;margin:0px;" /></a></td></tr></table></div></div>

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