Topic: Asset Impairment Accounting Guidance
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What is ''impairment accounting'' of fixed assets (devaluation of...
It is an accounting treatment in which the book values of assets or asset groups are written down to recoverable values in order to reflect the possibility of recovery under certain conditions when recovery of investment is not expected due... Read More »
Source: http://www.fsa.go.jp/en/faq/others/others_b.html
If it can be determined that the value of goodwill asset has been...
I believe that the deterioration of goodwill should be accounted for as it is today under a pooling – by the public capital markets. The decrease in goodwill is reflected in the company's market capitalization. Read More »
Source: http://banking.senate.gov/00_06hrg/061400/ryan.htm