Impairment refers to the reduction in the value of a company asset, either a fixed asset or an intangible asset. The entire value of the asset is not typically recorded as a loss, but most often the difference between the predicted cash flow of the asset and the book value (if the book...
Accounting treatment of impairment loss An impairment loss should also be recognized for a cash generating unit, if the recoverable amount for the cash generating unit is less than the carrying amount in the statement of financial position for all the assets in the unit. The following order shoul...
网络减值损失;减损损失;减值亏损 网络释义 1. 减值损失 “减值损失”(impairment loss) 就认可机构的风险承担而言,指该承担的帐面数额超出该承担的可追讨数额之数额;“发起机构”(ori… www.legislation.gov.hk|基于56个网页 2. 减损损失 《中级会计·12版》Kieso版英文术语对照 ... Impairment charge 减损支出Imp...
Accounting treatment of impairment loss An impairment loss should also be recognized for a cash generating unit, if the recoverable amount for the cash generating unit is less than the carrying amount in the statement of financial position for all the assets in the unit. The following order shoul...
According to SFAS 142, an impairment loss must be recognized if the reporting unit's total fair value to which goodwill has been allocated is less than its book value. A growing body of empirical evidence shows that managers delay the recognition of goodwill impairment in accounting books. ...
What Is Impairment Loss? Impairment occurs when a business asset suffers a depreciation infair market valuein excess of the book value of the asset on a company’s financial statements. Under U.S.generally accepted accounting principles, or GAAP, assets that are considered “impaired” must be ...
ACCA P2 考试:IMPAIRMENT OF GOODWILL (Part 6) The impairment loss will be applied to write down the goodwill, so that the intangible asset of goodwill that will appear on the group statement of financial position, will be $100 ($300 - $200). In the e
aan impairment loss should be recognised as an expense in the income statement for assets carried at cost and treated as a revaluation decrease for assets carried at revalued amount; 在收入报告应该认可损伤损失作为费用为财产运载在费用和对待升值减退为财产运载在被再估价的数额; [translate] ...
physical damage, changes in existing laws creating a permanent decrease, increased competition, poor management, obsolescence of technology, etc. In the case of a fixed-asset impairment, the company needs to decrease its book value in the balance sheet and recognize a loss in theincome statement....
identified impairment losses (see accounting policy on impairment loss on financial assets below). equitynet.com.hk 於初步確認後, 貸款及應收款項(包括貿易及其他應收賬款、收購一間附屬公司之已付按金、已抵押銀行存款及 銀行結餘及現金)均按採用實際利率法計算之已攤銷成本 減 任何 已識別減值 虧 損入 ...