Summary
Summary Impairment of assets
Rating
Sold
-
Pages
4
Uploaded on
27-07-2022
Written in
2020/2021
What is impairment of assets and why do we need it? What is a cash generating unit (CGU)? What is the recoverable amount and how do we calculate it? How do we present impairment losses or gains in the financial statements?
Institution
Course
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Written for
- Institution
- Technische Hochschule Deggendorf
- Study
- International Management
- Course
- International Accounting and Controlling
All documents for this subject (11)
Document information
- Uploaded on
- July 27, 2022
- Number of pages
- 4
- Written in
- 2020/2021
- Type
- Summary
Subjects
-
recoverable amount
-
impairment loss
-
cash generating unit
-
value in use
-
net selling price
-
carrying amount
-
gain on impairment
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