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- W1496285945 abstract "‘Impairment of Assets’ places a specific requirement on companies under its scope to carry out impairment tests on assets when the carrying value of the asset (that is, the value at which it is stated in the balance sheet) may be more than its recoverable amount. The vast majority of entities will more than likely encounter the issue of trade debtors that have suffered impairment. An asset is impaired when its carrying value in the financial statements is higher than its recoverable amount. Financial reporting standards (FRS) 102 acknowledges that goodwill, in isolation, cannot be sold and nor can it generate cash flows that are independent of the cash flows of other assets and so it follows that goodwill cannot be measured directly. It is possible for impairment losses that have been charged to profit or loss in one accounting period to be reversed in subsequent accounting periods." @default.
- W1496285945 created "2016-06-24" @default.
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- W1496285945 date "2015-01-20" @default.
- W1496285945 modified "2023-10-18" @default.
- W1496285945 title "Impairment of Assets" @default.
- W1496285945 doi "https://doi.org/10.1002/9781119052944.ch15" @default.
- W1496285945 hasPublicationYear "2015" @default.
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