An asset sale is completed only when the assets (as opposed to the common shares) of a company are acquired by a buyer. The buyer may incorporate a new company or use an existing company to acquire selected assets, along with management and contracts. This means the seller that sold the ...
A financialassetoragroup of financialassetsisimpaired and impairment losses are incurred only if there is objective evidence of impairment as a result of one or more events that occurred after the initial recognition oftheasset(a‘loss event’) and that loss event (or events) has an impact on...
We also discover that gains from divesting assets are positively related to managerial performance measured by Tobin's q ratio and the relative size of the asset sold or exchanged. Well-managed (high-q) companies are more likely to sell or exchange assets in a value-maximizing fashion than ...
网络释义 asset-stripping n. 1. 资产倒卖,资产拆卖(以低价购进公司,再将其资产出售,以获取利润)the practice of buying a company which is in financial difficulties at a low price and then selling everything that it owns in order to make a profit...
Court Approval Is Sought For Sale or Asset Liquidation.Reports on the move of Lechters Inc. to seek court approval on either to sell its operations or to cease its operations and liquidate its assets.EBSCO_bspWall Street Journal - Eastern Edition...
复数形式:assets; asset 基本解释 asset是什么意思 名词资产,财产; 有价值的人或物; 有用的东西; 优点 asset asset 相关例句 名词 1. 1. Ability to get along with people is an asset in business. 在商业界善跟别人相处是可贵的优点。 2. The bank has assets of over five million pounds. ...
When plant assets are sold, any gain or loss on the disposal is computed by comparing the book value with the amount received from the sale. 当固定资产被出售时,任何处置的损失或收益都是比较账面净值和出售所得金额计算出来的。 "There were already a few assets in my asset column, but now I...
an item or property which is owned by a business or individual and which has a money value. Assets are of three main types: physical assets such as plant and equipment, land, consumer durables (cars, etc.); financial assets such as currency, bank deposits, stocks and shares; ...
Related to Business asset: total assetsas·set (ăs′ĕt′) n. 1. A useful or valuable quality, person, or thing; an advantage or resource: proved herself an asset to the company. 2. A valuable item that is owned. 3. A spy working in his or her own country and controlled by ...
When a government performs an asset sale, the procedure is known asdisinvestment. Special Considerations In an asset sale, a business can choose what it's selling. While the buyer purchases any or all of these individual assets, the seller retains possession of the legal business entity. The ...