IMPAIRMENT OF LONG-LIVED ASSETS IN ACCORDANCE WITH IAS
Journal: AUDITOR
№ 6
, 2013
Rubrics: INTERNATIONAL STANDARDS
Authors:
Type:
Article
Pages:
from 50
to 56
Status:
Published
Received:
13.08.2015
Accepted:
23.03.2017
Published:
17.06.2013
Language:
Russian
Keywords:
reporting, impairment of assets, fair value, discounting, investments, goodwill, cash-generating unit
Abstract (English):
In this article examines the economic processes of asset impairment and how they are recorded in the accounting and reporting in accordance with International Financial Reporting Standards.
In this article examines the economic processes of asset impairment and how they are recorded in the accounting and reporting in accordance with International Financial Reporting Standards.
Keywords:
reporting, impairment of assets, fair value, discounting, investments, goodwill, cash-generating unit
reporting, impairment of assets, fair value, discounting, investments, goodwill, cash-generating unit
