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Measuring asset impairment
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Ebook "Valuation for financial reporting: The determination of fair value for audited intangible assets" is designed to bring practical implementation guidance to what is now a challenge for CFOs, auditors, and other CPAs in the private and public sectors. The second edition of this book is about fair value in financial reporting, with primary emphasis on fair value, its measurements and reporting, and the valuation and impairment analysis of intangible assets and goodwill.
238p
tuongnhuoclan
28-11-2023
9
5
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Lecture Financial accounting (8/e) - Chapter 8: Reporting and interpreting property, plant, and equipment; intangibles; and natural resources. After studying this chapter, you should be able to: Define, classify, and explain the nature of long-lived productive assets and interpret the fixed asset turnover ratio; apply the cost principle to measure the acquisition and maintenance of property, plant, and equipment; apply various cost allocation methods as assets are held and used over time.
18p
haojiubujain05
27-07-2023
9
3
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Lecture Intermediate accounting - Chapter 11: Property, plant, and equipment and intangible assets: utilization and impairment. Chapter 11 completes the discussion of accounting for property, plant, and equipment and intangible assets by addressing the allocation of the cost of these assets to the periods benefited by their use. Expenditures subsequent to acquisition and impairment are also covered in this chapter.
20p
haojiubujain05
27-07-2023
2
2
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These situations must be evaluated to see if there is real impairment. So, for instance, if an active market for an investment disappears because a once-public company has gone private, but the company is still in good financial position, there is no impairment. Simi- larly, a downgrade in credit rating does not mean impairment unless it is accompanied by one of the above conditions. When an impairment loss must be recorded, it is measured as the difference between the investment’s carrying value and fair value.
34p
bocapchetnguoi
06-12-2012
54
4
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