Keyword Analysis & Research: what is impairment loss


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Keyword CPC PCC Volume Score Length of keyword
what is impairment loss1.510.677364823
what1.370.87398304
is1.470.55261182
impairment1.320.579013610
loss0.1812353904

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  • What Does Impairment Mean in Accounting? With Examples - Investopedia

    investopedia.com

    https://www.investopedia.com/terms/i/impairment.asp

    WebFeb 28, 2024 · In accounting, impairment is a permanent reduction in the value of a company asset. It may be a fixed asset or an intangible asset . When testing an asset...

    DA: 13 PA: 29 MOZ Rank: 85

  • How Is Impairment Loss Calculated? - Investopedia

    investopedia.com

    https://www.investopedia.com/ask/answers/101314/how-impairment-loss-calculated.asp

    WebApr 3, 2022 · The technical definition of the impairment loss is a decrease in net carrying value, the acquisition cost minus depreciation, of an asset that is greater than...

    DA: 20 PA: 56 MOZ Rank: 67

  • Impairment Loss - Meaning, Formula, Reversal, How to Calculate?

    wallstreetmojo.com

    https://www.wallstreetmojo.com/impairment-loss/

    WebJan 3, 2024 · An impairment loss is a drop in an asset’s net carrying amount (cost of acquisition minus depreciation), which is more than that asset’s future undisclosed cash flow. This permanent decrease in value occurs when a company abandons or sells the asset, expecting it not further to benefit the long-run operations.

    DA: 34 PA: 45 MOZ Rank: 27

  • Impairment loss definition — AccountingTools

    accountingtools.com

    https://www.accountingtools.com/articles/impairment-loss

    WebNov 17, 2023 · What is an Impairment Loss? An impairment loss is a recognized reduction in the carrying amount of an asset that is triggered by a decline in its fair value. When the fair value of an asset declines below its carrying amount, the difference is written off.

    DA: 10 PA: 75 MOZ Rank: 61

  • Impaired Asset: Meaning, Causes, How To Test, and How To …

    investopedia.com

    https://www.investopedia.com/terms/i/impairedasset.asp

    WebJul 26, 2023 · An impaired asset is an asset that has a market value less than the value listed on the company's balance sheet. When an asset is deemed to be impaired, it will...

    DA: 99 PA: 60 MOZ Rank: 64


  • Impaired Asset - Overview, Calculation, Rules - Corporate …

    corporatefinanceinstitute.com

    https://corporatefinanceinstitute.com/resources/accounting/impaired-asset/

    WebAn impaired asset is an accounting term that describes an asset with a recoverable value or fair market value that is lower than its carrying value. When an asset is impaired, a write-down on the balance sheet and an impairment loss are recognized on the income statement. IFRS and GAAP impose different rules on impaired assets.

    DA: 97 PA: 37 MOZ Rank: 18

  • Impairment of Assets IAS 36 - IFRS

    ifrs.org

    https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2021/issued/part-a/ias-36-impairment-of-assets.pdf

    WebInternational Accounting Standard 36 Impairment of Assets (as revised in 2004) was approved for issue by eleven of the fourteen members of the International Accounting Standards Board. Messrs Cope and Leisenring and Professor Whittington dissented. Their dissenting opinions are set out after the Basis for Conclusions.

    DA: 86 PA: 69 MOZ Rank: 39

  • IFRS - IAS 36 Impairment of Assets

    ifrs.org

    https://www.ifrs.org/issued-standards/list-of-standards/ias-36-impairment-of-assets/

    WebStandard. News. About. The core principle in IAS 36 is that an asset must not be carried in the financial statements at more than the highest amount to be recovered through its use or sale. If the carrying amount exceeds the recoverable amount, the asset is described as impaired.

    DA: 31 PA: 1 MOZ Rank: 86

  • IAS 36 — Impairment of Assets

    iasplus.com

    https://www.iasplus.com/en-gb/standards/ias/ias36

    WebMar 15, 2024 · 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. Car­ry­ing amount: the amount at which an asset is re­cog­nised in the balance sheet after de­duct­ing ac­cu­mu­lated de­pre­ci­ation and ac­cu­mu­lated impair­ment losses.

    DA: 55 PA: 22 MOZ Rank: 14

  • IAS 36 impairment of assets | ACCA Global

    accaglobal.com

    https://www.accaglobal.com/gb/en/member/discover/cpd-articles/corporate-reporting/ias36-impairment.html

    WebMay 21, 2009 · An impairment loss is the amount by which the carrying amount of an asset or cash-generating unit (CGU) exceeds its recoverable amount. The recoverable amount of an asset or a CGU is the higher of its fair value less costs to sell and its value in use. IAS 36 also outlines the situations in which a company can reverse an impairment loss.

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