Impairment Meaning Impairment is when businesses find that their asset’s reported value (in accounting books) is higher than the amount they will get if they sell the asset. In such a case, the company declares the asset as “impaired” and reduces its value in its accounting records. It ...
Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments This study examines Statement of Financial Accounting Standards 142 adoption decisions, focusing on the trade-off between recording certain current goodwil... A Beatty,J Weber - 《Journal of Accounting ...
In the absence of detailed guidance, preparers have a great discretion in interpreting the meaning of the terms "significant" and "prolonged". The paper shows the results of an empirical study about AFS equity investments in the annual report of Italian listed banks for the fiscal years 2007-...
Z-drugs are used as hypnotics, meaning they are only taken at bedtime. They have much shorter half-lives than common benzodiazepines (1–5 h vs 6 to >24 h), and therefore the risk of being cognitively impaired in the daytime is considerably lower [138, 148]. However, the American ...
A downside of the charge is that it does show up in the company’s accounting records, meaning investors will see the change. Depending on the severity of that change, some investors may choose to sell their holdings, a situation that could further damage the business and its operation. Whil...
Save as disclosed above, as at 31 December 2009, none of the Directors and chief executives of the Company had any interests and short positions in the sharesorunderlyingshares or debentures of the Company or any of its associated corporations (within the meaning of Part XV of the SFO) that...
Short note [translate] a确认和减值判断等对会计人员职业判断的要求较高, The confirmation and the depreciation judgment and so on are high to the accounting personnel occupation judgment request, [translate] 英语翻译 日语翻译 韩语翻译 德语翻译 法语翻译 俄语翻译 阿拉伯语翻译 西班牙语翻译 葡萄牙语翻译 ...
A 3-range reference for detecting abnormal Aβ pathology was consistent across 3 cohorts; over 8 years, the largest change of p-tau217 was in individuals positive for both Aβ and tau. Meaning The wider availability of high-performing assays may expedite the use of blood biomarkers in ...
Adjustment for apathy definition and duration of follow-up explained 95% of heterogeneity in patients with mild cognitive impairment; results seem generalizable to memory clinic populations. Meaning Apathy is a relevant, noninvasive, cheap, and easily implementable prognostic factor prodromal to dementia....
Based on goodwill-components theory, we find that impairment-test effectiveness shall be measured as the degree to which accounting goodwill is in fact impaired under a specific impairment-test design, in relation to the decrease in so-called core goodwill during the same period. The formal ana...