A set of financial statements that is prepared and issued throughout a reporting period year to provide general financial information...
An impairment test for goodwill with indefinite useful life. This test is typically carried out on an annual basis, by...
The loss in goodwill that may result from a host of internal and external sources. In accounting, this is recorded...
The loss in an entity's goodwill that occurs when the carrying value of the net assets of the entity or...
A type of net recoverable amount where the value of an asset is defined as the difference between its fair...
It stands for fair value less cost to sell; it is a type of net recoverable amount where the value...
A type of net recoverable amount where the value of an asset is defined as the difference between its fair...
It stands for fair value less costs of disposal; it is a type of net recoverable amount where the value...
The loss in value that occurs when the book value or carrying value of an asset (or a cash-generating unit)...
The loss in value that results from impairment. More specifically, it is the amount by which the carrying amount (book...