關於「Impairment Accounting」標籤，搜尋引擎有相關的訊息討論：

Impaired Asset Definition - Investopedia。

When an impaired asset's value is written down on the balance sheet, there is also a loss recorded on the income statement.： 。

Goodwill Impairment - Balance Sheet Accounting, Example, Definition。

Per accounting standards, goodwill is recorded as an intangible asset and evaluated periodically for any possible impairment in value.： 。

Impaired Asset Definition, Measurement, & Examples | NetSuite。

2020年10月22日 · Accurately accounting for asset impairment can make a big difference in your company's market valuation and financial health.： tw | tw。

Fixed-Asset Accounting Basics - NetSuite。

2020年1月5日 · The practice details the lifecycle of an asset, such as purchase, depreciation, audits, revaluation, impairment and disposal. In a company's ...： tw | tw。

About SAP Treasury and Risk Management, Impairment Accounting ...。

The loss allowance can be posted to the general ledger and thus helps to show the expected losses for a financial instrument. Depending on your Customizing for ...。

9.5 Impairment model (goodwill postacquisition) - Viewpoint - PwC。

To recognize a goodwill impairment, the company will need to test each reporting unit to determine the amount of a goodwill impairment loss. If the fair value ...。

Real Estate Impairment Considerations in View of COVID-19。

2020年9月24日 · FAQs that may help entities stay abreast of impairment considerations when accounting and reporting in conformity with U.S. GAAP, ...。

IAS 36 Impairment of Assets - IFRS Foundation。

The entity must reduce the carrying amount of the asset to its recoverable amount, and recognise an impairment loss. IAS 36 also applies to groups of assets ...： 。

Business Procedures Manual | 2.7 General Ledger Accounts。

The expense should be recorded in the proper accounting period by debiting the proper expense account and crediting prepaid expenses. 1321xx Institution ...。

[PDF] Accounting and reporting - PwC China。

2006年2月15日 · For example, the reversal of impairment loss already provided for on non-current non-financial assets is not allowed. For a comparison of the ...