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

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters

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

Author: Grafiati
Published: 3 June 2025
Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Accounting for impairment of long-lived assets.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

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

1

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.

Full text
Abstract:
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 G
APA, Harvard, Vancouver, ISO, and other styles
2

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.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

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.

Full text
Abstract:
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 report
APA, Harvard, Vancouver, ISO, and other styles
4

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.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

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.

Full text
Abstract:
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
APA, Harvard, Vancouver, ISO, and other styles
6

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.

Full text
Abstract:
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 b
APA, Harvard, Vancouver, ISO, and other styles
7

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.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

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.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

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.

Full text
Abstract:
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 apply
APA, Harvard, Vancouver, ISO, and other styles
10

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.

Full text
Abstract:
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 speciali
APA, Harvard, Vancouver, ISO, and other styles
More sources

Dissertations / Theses on the topic "Accounting for impairment of long-lived assets"

1

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.

Full text
Abstract:
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
APA, Harvard, Vancouver, ISO, and other styles
2

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.

Full text
Abstract:
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 pres
APA, Harvard, Vancouver, ISO, and other styles
3

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.

Full text
Abstract:
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 st
APA, Harvard, Vancouver, ISO, and other styles
4

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.

Full text
Abstract:
<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 abo
APA, Harvard, Vancouver, ISO, and other styles
5

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.

Full text
Abstract:
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 in
APA, Harvard, Vancouver, ISO, and other styles
6

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.

Full text
Abstract:
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
APA, Harvard, Vancouver, ISO, and other styles
7

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.

Full text
Abstract:
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 accou
APA, Harvard, Vancouver, ISO, and other styles

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

1

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

Find full text
APA, Harvard, Vancouver, ISO, and other styles
2

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

Find full text
APA, Harvard, Vancouver, ISO, and other styles
3

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.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
4

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.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
5

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.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
6

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

Find full text
APA, Harvard, Vancouver, ISO, and other styles
7

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.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
8

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

Find full text
APA, Harvard, Vancouver, ISO, and other styles
9

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.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
10

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.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

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

1

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

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

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

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

"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.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

"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.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

"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.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

"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.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

"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.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

"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.

Full text
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the extended bibliographies on the topic 'Accounting for impairment of long-lived assets' for particular source types:
Journal articles Books
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography