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

IAS 36 — Impairment of Assets - IAS Plus。

Key definitions [IAS 36.6]. Impairment loss: the amount by which the carrying amount of an asset or cash-generating unit exceeds its recoverable amount.： 。

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 ...： 。

Impairment of Fixed Assets | Definition | Examples | Journal Entries。

2020年10月25日 · Determination of impairment loss. Impairment occurs when the carrying amount (book value) of an asset exceeds its recoverable amount.。

How to reconcile FA and GL when using impairment functionality?。

2014年9月16日 · We are looking at using the Impairment functionality in Fixed Assets (to reflect asset lower value than NBV) and are wondering if there are ...。

Goodwill and Intangible Asset Impairment - Valuation - Duff & Phelps。

Our Goodwill and Intangible Asset Impairment team provides valuations of goodwill, indefinite-lived intangibles and long-lived assets for impairment testing ...。

Asset Impairment | SAP Blogs。

2013年12月6日 · IFRS requirement, Impairment of some Asset could be carried out. ... center for posting the impairment GL account when Depreciation Run.： tw | tw。

Impairment of Assets | What it Is, How to Handle, and More。

2018年8月23日 · The impairment of assets is when an asset has a lower market value than book value. Learn more about asset impairment and how it affects ...。

Private Equity Managers: Are Your Portfolio Companies Properly ...。

2020年9月1日 · EisnerAmper discusses the unique accounting requirements for private equity managers around asset impairment and illustrates how timely ...。

Real Estate Impairment Considerations in View of COVID-19。

2020年9月24日 · Accordingly, management will need to reacquaint themselves with the unique requirements of accounting for the impairment of long-lived assets, ...。

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