#1206221

#1206221: - An asset is impaired if its carrying value exceeds the recoverable amount - (IFRS: recoverable amount of an asset is the greater of fair value less any selling costs, or its value in use) - If impaired, asset is written down to its recoverable amount and a loss is recognized in income statement - Loss recoveries allowed under IFRS but not GAAP

- An asset is impaired if its carrying value exceeds the recoverable amount - (IFRS: recoverable amount of an asset is the greater of fair value less any selling costs, or its value in use) - If impaired, asset is written down to its recoverable amount and a loss is recognized in income statement - Loss recoveries allowed under IFRS but not GAAP
Варианты ответа:
  • Impairment
  • Trading securities
  • Identifiable intangible assets
  • Proxy statements

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Тематика: Основы оценки стоимости предприятия Оценка и управление стоимостью предприятия Управление затратами предприятия
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