Relevant bibliographies by topics / Accounting for impairment of long-lived assets

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Academic literature on the topic 'Accounting for impairment of long-lived assets'

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Published: 3 June 2025
Last updated: 22 June 2025

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Journal articles on the topic "Accounting for impairment of long-lived assets"

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Penner, James, Jerry Kreuze, and Sheldon Langsam. "Long-Lived Asset Impairments in the Shipping Industry and the Impact on Financial Statement Ratios: Comparing U.S. GAAP and IFRS Standards." International Journal of Accounting and Financial Reporting 3, no. 2 (2013): 76. http://dx.doi.org/10.5296/ijafr.v3i2.4226.

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In this paper, we investigate asset impairment standards particularly as they relate to differences between United States generally accepted accounting principles (US GAAP) and international financial reporting standards (IFRS) for the impairment of long-lived assets in the shipping industry and the corresponding impact on financial statement analysis ratios. Our study provides evidence that return on assets and asset turnover ratios diverge significantly as a result of the difference between US GAAP and IFRS on asset impairments within the shipping industry. Reporting differences between US GAAP and IFRS can impede the comparability of financial reporting. Asset impairment accounting differences can have significant differences for companies reporting under these two accounting standards.
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Hurtt, David N., Jerry G. Kreuze, and Sheldon A. Langsam. "Accounting for the impairment of long-lived assets: A review and update." Journal of Corporate Accounting & Finance 10, no. 3 (1999): 89–99. http://dx.doi.org/10.1002/(sici)1097-0053(199921)10:3<89::aid-jcaf9>3.0.co;2-j.

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Riedl, Edward J. "An Examination of Long-Lived Asset Impairments." Accounting Review 79, no. 3 (2004): 823–52. http://dx.doi.org/10.2308/accr.2004.79.3.823.

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Prior research reveals that write-offs of long-lived assets are both large in magnitude and frequent in occurrence. Responding to calls for enhanced reporting of these items, the FASB issued SFAS No. 121, Accounting for the Impairment of Long-Lived Assets. However, its effect on the characteristics of reported write-offs remains unclear, as implementation requires inherently subjective estimates. Further, critics (including dissenting FASB board members and the SEC) question the standard's guidance. Motivated in part by this debate, this paper contrasts the characteristics of write-offs reported prior versus subsequent to the issuance of SFAS No. 121. Empirical results reveal that economic factors have a weaker association with write-offs reported after SFAS No. 121. This is consistent across macro, industry, and firm-specific variables. Results also indicate a higher association between write-offs and “big bath” reporting behavior after the standard's implementation, and that this “big bath” behavior more likely reflects opportunistic reporting by managers rather than the provision of their private information. These inferences are robust to a number of alternative specifications and variable definitions. Overall, the results suggest the reporting of write-offs under SFAS No. 121 has decreased in quality, consistent with criticisms of the standard.
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Alciatore, Mimi, Peter Easton, and Nasser Spear. "Accounting for the impairment of long-lived assets: Evidence from the petroleum industry." Journal of Accounting and Economics 29, no. 2 (2000): 151–72. http://dx.doi.org/10.1016/s0165-4101(00)00018-5.

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Dickinson, Victoria, Paul Kimmel, and Terry Warfield. "Bioscience Company: Accounting for Idle Plant Assets." Issues in Accounting Education 26, no. 1 (2011): 155–62. http://dx.doi.org/10.2308/iace.2011.26.1.155.

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ABSTRACT: Bioscience Company and its auditors have been in discussions with the SEC concerning the accounting for its long-lived assets. Among the issues being discussed is the company’s discontinuation of depreciation on productive assets that it had used previously, but it was not currently using. The case permits a technical examination of depreciation and impairment accounting issues with consideration of the FASB’s asset/liability measurement approach, fair value accounting, use of the FASB Codification, and comparisons to International Financial Reporting Standards. The case requirements are divided into basic requirements, which would be appropriate for intermediate level students; and advanced requirements, which would be more appropriate for accounting seniors, as well as M.B.A. and fifth-year accounting students.
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Banker, Rajiv D., Sudipta Basu, and Dmitri Byzalov. "Implications of Impairment Decisions and Assets' Cash-Flow Horizons for Conservatism Research." Accounting Review 92, no. 2 (2016): 41–67. http://dx.doi.org/10.2308/accr-51524.

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ABSTRACT Accountants examine multiple indicators when assessing whether individual assets are impaired. Different indicators predict cash flows over varying time horizons, and their importance varies with how far into the future individual assets are expected to generate cash flows. We predict that earnings exhibits asymmetric timeliness with respect to multiple indicators, including stock return, sales change, and operating cash flow change, which differentially explain write-downs of current assets, long-lived tangible assets, and indefinite-lived goodwill. We predict an interaction effect between indicators, such that the total impact of several consistent indicators is greater than the sum of their individual impacts. Empirical estimates for U.S. firms are consistent with our predictions and yield new insights about the effects of multiple indicators for both conservatism and impairment research. Our multi-indicator asymmetric models also change inferences about the relative explanatory power of economic factors versus reporting incentives in asset impairments. JEL Classifications: G32; L25; M41; M42.
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Rohan, Paul, and Jeffrey B. Williams. "The FASB's new exposure draft on accounting for the impairment of long-lived assets." Journal of Corporate Accounting & Finance 5, no. 2 (1993): 161–66. http://dx.doi.org/10.1002/jcaf.3970050204.

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Lendez, Anthony M., and Aram Kostoglian. "FAS 121: Some questions and answers on accounting for impairment of long-lived assets." Journal of Corporate Accounting & Finance 7, no. 2 (1995): 85–93. http://dx.doi.org/10.1002/jcaf.3970070210.

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Detzen, Dominic, Tobias Stork genannt Wersborg, and Henning Zülch. "Bleak Weather for Sun-Shine AG: A Case Study of Impairment of Assets." Issues in Accounting Education 30, no. 2 (2014): 113–26. http://dx.doi.org/10.2308/iace-51007.

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ABSTRACT This case originates from a real-life business situation and illustrates the application of impairment tests in accordance with IFRS and U.S. GAAP. In the first part of the case study, students examine conceptual questions of impairment tests under IFRS and U.S. GAAP with respect to applicable accounting standards, definitions, value concepts, and frequency of application. In addition, the case encourages students to discuss the impairment regime from an economic point of view. The second part of the instructional resource continues to provide instructors with the flexibility of applying U.S. GAAP and/or IFRS when students are asked to test a long-lived asset for impairment and, if necessary, allocate any potential impairment. This latter part demonstrates that impairment tests require professional judgment that students are to exercise in the case.
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Stein, Sarah E. "Auditor Industry Specialization and Accounting Estimates: Evidence from Asset Impairments." AUDITING: A Journal of Practice & Theory 38, no. 2 (2018): 207–34. http://dx.doi.org/10.2308/ajpt-52231.

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SUMMARY This study examines whether auditor competencies developed through industry specialization play a role in monitoring client firms' accounting estimates. Specifically, I focus on asset impairment decisions as a key accounting estimate given managers incentives to hide these losses and the PCAOB's criticisms of auditors' testing in this area. Impairments examined in this study relate to goodwill and intangibles, other long-lived assets, and investment securities. Using the portfolio share approach to measure office level specialization, I find that client firms engaging industry specialist auditors exhibit a greater propensity to record, and record larger, impairments relative to client firms engaging auditors with less specialization. The results also demonstrate that impairments recognized by clients of specialist auditors are more positively associated with concurrent bad news signals, suggesting that these losses are recognized on a more timely basis. This evidence enhances our understanding of the factors affecting auditors' ability to evaluate complex accounting estimates. Data Availability: Data are available from the public sources cited in the text.
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Dissertations / Theses on the topic "Accounting for impairment of long-lived assets"

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Hsu, Hsiao-Tang. "Comparison of Long-Lived Asset Impairments under US GAAP and IFRS." Diss., Temple University Libraries, 2014. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/242160.

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Business Administration/Accounting<br>Ph.D.<br>In this dissertation I investigate and compare the impairments of long-lived operating assets under US Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting Standards (IFRS) from different perspective, including the informativeness, determinants, and market valuation of asset impairments. A firm invests in long-lived operating assets with the expectation of generating future benefit. The decision or recognition of asset impairments implies such future benefit is expected to be lower than originally estimated. US GAAP and IFRS both require the recognition of impairment losses but their standards and accounting approaches are different in several ways. These distinctions raise the question whether the reported long-lived asset impairments under US GAAP and IFRS are comparable and motivate this dissertation. I investigate the predictive ability of reported asset write-offs for firms' future performance and find negative associations suggesting the informativeness of impairment losses. But such informativeness depends on the type of assets impaired, the accounting standards adopted, and the institutional characteristics. In general, aggregate impairments are persistently associated with future performance under IFRS but not US GAAP. The impairments of tangible assets have more predictive ability than those of intangibles. For IFRS adopters, enforcement takes a more important role in determining the informativeness of asset impairments than legal origins. I also examine the determinants and attributes of asset impairments under US GAAP and IFRS. I find both of them reflect certain economic factors and reporting incentives. Under US GAAP asset impairments strongly reflect GDP growth, unemployment rate, industry-trend and reporting incentives, including taking a big bath and income smoothing. Under IFRS the impairments reflect most economic factors but less reporting incentives. However, when enforcement is low in IFRS countries, firms tend to manage earnings through asset write-offs. I further address the market valuation of asset write-offs under US GAAP and IFRS. The reporting of asset impairments improves the explanatory power of accounting information for equity prices under IFRS but not US GAAP, especially when enforcement is high. The associations between asset write-offs and equity prices under IFRS in high enforcement countries are significantly different from those under US GAAP, implying investors weigh reported impairments under IFRS. I also use stock returns as an alternative metric of market valuation. Under US GAAP, asset write-offs are negatively associated with past, current, and future stock returns. Under IFRS in high enforcement countries the effects of impairment loss concentrate on past and current stock returns. The results of comparisons suggest asset write-offs under US GAAP and IFRS are not totally comparable from a market perspective. This dissertation contributes to literature on special items, impairment accounting, and reporting under IFRS. It is also related to the comparability of financial reporting under US GAAP and IFRS. While studies have compared overall properties of the two standards, examining the differences in a specific accounting area is also important as U.S. SEC express concern about the convergence of different accounting standards and whether U.S. should incorporate IFRS into its financial reporting systems.<br>Temple University--Theses
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Trnka, Martin. "Komparace dlouhodobého majetku v IFRS, US GAAP a české účetní legislativě." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76726.

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The diploma thesis compares different accounting methods in the three accounting systems in the long-lived assets area. The dominant accounting system in the thesis is the IFRS. In the first part long-lived assets are described according IFRS. The US GAAP and Czech accounting law are shown only main differences. The diploma thesis describes and explains the cause of differences between all three systems and shows the impact on the financial statements. In the second part of the thesis the outcomes of financial research on companies which presents their financial results according IFRS are presented.
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Remeš, Vojtěch. "Testování účetní hodnoty dlouhodobých aktiv dle IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162248.

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This diploma thesis deals with the issue of impairment tests of long-lived assets in the context of the International financial reporting standards with a particular focus on IAS 36 Impairment of assets. The thesis is divided into several parts which deals with the issue of measurement and recognition of assets and impairment test principles followed by specific procedures of impairment tests of individual long-lived assets as well as cash-generating units and goodwill. There is a continuous comparison with the Czech GAAP and US GAAP as well as analysis of information published in financial statements.
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Hugg, Maria, and Jenny Wahlström. "Nedskrivningsprövning av Goodwill - En kvantitativ." Thesis, University of Gävle, Department of Business Administration and Economics, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-196.

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<p>Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.</p><p>The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this. We will investigate if there is any relation between how much the three largest owners in each company hold both in equity- and vote share and how much information that is provided in the accountancy. We will also investigate if there is any relation between the expectations of returns from the market and how much information that is provided. The first hypothesis is: If companies are expected to get a high future cash flow, which implies a high market value in relation to book value of equity, then the company will reveal less information conveying much knowledge about the market to their competitors. The second hypothesis claim that if the three largest owners together holds a large equity- vote share, where small asymmetric information exists, then the company should want to disclose less information in their accountancy.</p><p>In this research we analyse the accountancy of each company listed at the OMX exchange by 31 Dec 2005. To see how much information that is disclosed in the accountancy, we have chosen to analyse how and if the companies accomplish their accounting according to IAS 36 point 134. To be able to compare how much information the companies provided about this, we have created a score structure. Furthermore we have used SPSS to make a regression analysis, which should show if there are any relations. Our results however show that there is no relation between how much information that is given and how large the market value compared to book value of equity is. Neither did we find any relation between how large the three largest owners where and how much information that was provided. Our results differ from earlier studies. One cause for that might be that we only picked three variables, while their studies could have included a lot more variables. Our study only focuses on a small part of the accountancy; if we had analyzed the entire accountancy we might have arrived to a different result. The year 2005 was furthermore the first year that the companies were obliged to follow the standard, which also could have had a certain impact on the result.</p>
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Lee, Yi-Chen, and 李宜蓁. "Recognition of Long-lived Assets Impairment and Earnings Informativeness." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/80313462442745518674.

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碩士<br>國立雲林科技大學<br>會計系<br>103<br>Based on the empirical model which is suggested by Tucker and Zarowin (2006), this study examines the effects of long-lived assets impairment recognized on the informativeness of current and future earnings.This study conjectures the recognition of long-lived assets impairment will result in including a noise earnings component in current income, which in turn, reducing the earnings informativeness of current earnings. Yet, note that if the long-lived assets impairment has been recognized, the carrying value of long-lived assets would be more reflect its real intrinsic fair value. It is expected the earnings informativeness of future earnings will be enhanced if the possible long-lived assets impairment is recognized. The empirical results support the conjectures and reveal the earnings informativeness of current (future) earnings is mitigated (improved) for firms with long-lived assets impairment. This study implements several diagnostic checks and demonstrates the empirical results are robust to various tests.
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Huang, Sheng-Kai, and 黃聖凱. "A Study of the Relation between Impairment of Long-Lived Assets and Stock Returns." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/55366186271860259368.

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碩士<br>國立臺灣大學<br>會計學研究所<br>92<br>This Study focuses on write-downs of long-lived assets of firms applying FASB SFAS No.121 and No.144. We implement regression analyses to find out relation between the impairment of long-lived assets and stock returns. The empirical results find that : (1)Including write-down amount in earnings results in a number that provides a better summary of the information that investors have used in setting stock prices(and therefore returns). However, (2) There is not perfect alignment between the write-down amount and the change in stock price due to the decline in asset values; and the write-down amount is timely inasmuch as the decline in the asset value is recorded with a lag of “at least” one quarter.
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NOVOTNÁ, Petra. "Problematika dlouhodobého majetku z pohledu české účetní legislativy a Mezinárodních standardů účetního výkaznictví." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-251538.

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This master thesis compares the main differences between CAS and IFRS in the field of long-lived assets. The aim of the thesis is to analyze differences between CAS and IFRS in the field of long-lived assets and apply these differences to the example of the concrete entity. The thesis is divided into two major parts, the first part is a theoretical part and the second part is a practical part . The theoretical part focuses on long-lived tangible and intangible assets according to CAS and IFRS. At the end of the theoretical part there is a comparison and the main differencies between both accounting systems. The practical part describes specific accounting examples, comparing the impacts of individual accounting operations of long-lived assets of CAS and IFRS. These operations concern chosen items of long-lived assets, income statement and balance sheet. It describes the impacts of these accounting operations on the income statement and the balance sheet.
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Books on the topic "Accounting for impairment of long-lived assets"

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Board, Financial Accounting Standards. Accounting for the impairment or disposal of long-lived assets. Financial Accounting Standards Board, 2001.

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Board, Financial Accounting Standards. Accounting for the impairment of long-lived assets: Proposed statement of financial accounting standards. FASB, 1993.

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Ogden, Mark L. Results of the field test of the exposure draft on accounting for the impairment of long-lived assets. Financial Accounting Standards Board, 1994.

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Ogden, Mark L. Results of the field test of the exposure draft on accounting for the impairment of long-lived assets. Financial Accounting Standards Board, 1994.

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Ogden, Mark L. Results of the field test of the exposure draft on accounting for the impairment of long-lived assets. Financial Accounting Standards Board, 1994.

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Board, Financial Accounting Standards. Statement of financial accounting standards no.144: Accounting for the impairment or disposal of long-lived assets. FASB, 2001.

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Board, Financial Accounting Standards, ed. An Analysis of issues related to accounting for the impairment of long-lived assets and identifiable intangibles. Financial Accounting Standards Board, 1990.

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Board, Financial Accounting Standards. An analysis of issues related to accounting for the impairment of long-lived assets and identifiable intangibles. FASB, 1990.

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Clark, Hal G. Illustrations of accounting for the inability to fully recover the carrying amounts of long-lived assets: A survey of the subject of an issues paper by the AICPA Accounting Standards Division's Task Force on Impairment of Value. American Institute of Certified Public Accountants, Inc., 1987.

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Clark, Hal G. Illustrations of accounting for the inability to fully recover the carrying amounts of long-lived assets: A survey of the subject of an issues paper by the AICPA Accounting Standards Division's Task Force on Impairment of Value. American Institute of Certified Public Accountants, 1987.

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Book chapters on the topic "Accounting for impairment of long-lived assets"

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"Long-Lived Assets." In Audit And Accounting Guide. American Institute of Certified Public Accountants, Inc., 2018. http://dx.doi.org/10.1002/9781119578673.ch10.

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"Long-Lived Assets." In Audit & Accounting Guide. John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119448563.ch10.

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"Long-Lived Assets, Depreciation, and Impairment." In Not-for-Profit GAAP 2014. John Wiley & Sons, Ltd, 2014. http://dx.doi.org/10.1002/9781118889275.ch21.

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"Long-Lived Assets, Depreciation, and Impairment." In Wiley Not-for-Profit GAAP 2015. John Wiley & Sons, Ltd, 2015. http://dx.doi.org/10.1002/9781118945209.ch21.

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"Long-Lived Assets, Depreciation, and Impairment." In Not-for-Profit GAAP 2016. John Wiley & Sons Ltd, 2016. http://dx.doi.org/10.1002/9781119271833.ch21.

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"LONG-LIVED ASSETS, DEPRECIATION, AND IMPAIRMENT." In Wiley Not-for-Profit GAAP 2017. John Wiley and Sons Ltd, 2017. http://dx.doi.org/10.1002/9781119385349.ch21.

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"Long-Lived Assets, Depreciation and Impairment." In Wiley Not-for-Profit GAAP 2018. John Wiley & Sons, Inc., 2018. http://dx.doi.org/10.1002/9781119396161.ch21.

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"Property, Plant and Equipment: Fixed Assets, Long-Lived Assets, Tangible Assets." In Accounting and Finance Policies and Procedures. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119205524.ch29.

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