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- W4247868191 abstract "The chapter identifies different approaches to testing assets for impairment. As per Section 144 of the Statement of Financial Accounting Standards (SFAS), use of undiscounted future cash flow is a must for fixed assets (i.e., Property, Plant, and Equipment [PP&E]), For identifiable intangible assets, one determines Fair Value (FV) on the basis of current methodologies. Finally, for goodwill, impairment involves a two-step process. In the first step, the company calculates the fair value of the reporting unit and compares that amount with the carrying amount of the unit, including goodwill. In the second step, the company measures the amount of the goodwill impairment, by comparing the implied fair value of the reporting unit's goodwill with the carrying amount of that goodwill." @default.
- W4247868191 created "2022-05-12" @default.
- W4247868191 date "2012-01-02" @default.
- W4247868191 modified "2023-09-23" @default.
- W4247868191 title "Testing for Impairment" @default.
- W4247868191 doi "https://doi.org/10.1002/9781119202943.ch8" @default.
- W4247868191 hasPublicationYear "2012" @default.
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