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

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Published: 3 June 2025

Last updated: 31 July 2025

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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.

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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 G

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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.

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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.

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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 report

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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.

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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

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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 b

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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.

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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.

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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.

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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 apply

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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.

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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 speciali

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11

Ismukhambetova, Z. N. "IMPAIRMENT/REVERSION OF NON-FINANCIAL ASSETS FOR THE PURPOSE OF ACCOUNTING AND TAX ACCOUNTING." Statistika, učet i audit 86, no. 3 (2022): 50–57. http://dx.doi.org/10.51579/1563-2415.2022-3.06.

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Identification of impairment and recovery of impairment losses of nonfinancial assets, in particular, inventories, long-term assets held for sale, fixed assets is one of the topical issues of financial and tax accounting. Today, most organizations have an overestimation of the value of assets and a real reflection of the value of assets in terms of their impairment is required.

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Gordon, Elizabeth A., and Hsiao-Tang Hsu. "Tangible Long-Lived Asset Impairments and Future Operating Cash Flows under U.S. GAAP and IFRS." Accounting Review 93, no. 1 (2017): 187–211. http://dx.doi.org/10.2308/accr-51815.

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ABSTRACT This paper investigates the predictive value of tangible long-lived asset impairments for changes in future operating cash flows under U.S. GAAP and IFRS. We find that impairments reported under IFRS are negatively associated with changes in future operating cash flows, whereas those under U.S. GAAP, on average, are not. We investigate whether differences in the predictive value are attributable to differences in recognition or measurement, providing evidence suggesting that impairment recognition under U.S. GAAP is delayed. Evidence also suggests that the value-in-use measurement att

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13

Turner, Lynn E., and Thomas R. Weirich. "FAS 121 and APBIT: How to handle goodwill when accounting for the impairment of long-lived assets." Journal of Corporate Accounting & Finance 7, no. 1 (1995): 55–63. http://dx.doi.org/10.1002/jcaf.3970070104.

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14

Gore, Richard A., and Paul J. Herz. "Snowy Ridge Ski Resort: Fair Value Measurement and the Impairment of Long-Term Assets." Issues in Accounting Education 25, no. 1 (2010): 59–70. http://dx.doi.org/10.2308/iace.2010.25.1.59.

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ABSTRACT: The Snowy Ridge Ski Resort case study illustrates the use the new Fair Value Measurement Standard (SFAS No. 157) with various assets in connection with the acquisition of a ski resort and subsequent test for impairment. The case study introduces students to the two primary approaches for measuring fair value (Market and Income). These approaches are then used to compute fair value for a variety of assets. In addition, students become familiar with the Fair Value Hierarchy and classify fair value measures in accordance with the hierarchy. The assets to which the fair value measures ar

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Tarasova, O. N. "Methodological approaches to accounting for long-term assets held for sale in medical organizations." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 9 (September 25, 2024): 14–22. http://dx.doi.org/10.33920/med-17-2409-02.

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The article delineates methodological approaches for accounting long-term assets held for sale within medical organizations. The author meticulously emphasizes the accurate classification of these assets, elucidating the complexities inherent in their subsequent valuation, particularly in scenarios where the probability of a sale within the fiscal year diminishes. A comprehensive analysis is provided on the processes involved in the disposal of long-term assets held for sale, including the recognition and writeoff of impairment losses when applicable. The discourse extends to a comparative exa

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Zhang, Ran, Zhengfei Lu, and Kangtao Ye. "How do firms react to the prohibition of long-lived asset impairment reversals? Evidence from China." Journal of Accounting and Public Policy 29, no. 5 (2010): 424–38. http://dx.doi.org/10.1016/j.jaccpubpol.2010.09.010.

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17

Leukhina, T. L. "Classification of fixed assets for accounting purposes in the public sphere." Vestnik Universiteta, no. 5 (July 1, 2022): 161–68. http://dx.doi.org/10.26425/1816-4277-2022-5-161-168.

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The article reveals the concept of fixed assets, which is used in the accounting system of the public sector. The points of view of scientists on the problem of accounting (budgetary) accounting of fixed assets are considered, their work is analyzed in terms of the completeness of disclosure of types of long-term assets. New classification features are proposed, the types of fixed assets are specified from the standpoint of the current accounting and budgetary legislation.The types of fixed assets that characterize the availability and condition, including those as of the inventory date, havin

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Frucot, Veronique G., Leland G. Jordan, and Marc I. Lebow. "A & B Companies: Impairment of Goodwill." Issues in Accounting Education 19, no. 3 (2004): 369–76. http://dx.doi.org/10.2308/iace.2004.19.3.369.

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Accounting for goodwill has long been a theoretical problem for accountants. Although most businesses possess some goodwill, accountants record it only when a premium is paid in the acquisition of another company. Subsequent to acquisition, valuing goodwill becomes a problem. Statement of Financial Accounting No. 142, Goodwill and Other Intangible Assets (FASB 2001), is the current standard for testing goodwill for impairment. This case is designed to introduce you to the “real-world” problems that many practitioners are likely to encounter while implementing this new standard. The case involv

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Petersen, Christian V. "The value relevance of goodwill and goodwill amortization in a Danish setting." Corporate Ownership and Control 4, no. 1 (2006): 227–41. http://dx.doi.org/10.22495/cocv4i1c1p5.

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Based on data from the Danish Stock Exchange, this paper examines the value relevance of purchased goodwill and explores how goodwill should be measured subsequent to initial recognition. Danish accounting legislation requires capitalization and amortization of purchased goodwill. As of 2005 Danish listed companies must comply with international financial reporting standards (IFRS) issued by the International Accounting Standards Boards (IASB). An exposure draft (ED 3: Business Combinations) is presently under consideration by the IASB. If this exposure draft is implemented, Danish listed comp

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20

Smertina, E., and E. Andriasyan. "Comparative characteristics of application of international standards of financial reporting and Russian accounting standards in modern conditions." Bulletin of Science and Practice, no. 5 (May 14, 2017): 233–38. https://doi.org/10.5281/zenodo.579759.

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Lately we often hear that IFRS is almost no different, but this is a fallacy and in this article we will understand what what exactly are the differences and how they are important. The first impression of Russian accountants with familiarity with IFRS is deceptive. On the one hand, many of the provisions in accounting look similar. On the other – it is unclear why for the development of IFRS have a lot to learn, the salaries of accountants higher than the average, and services on the market are expensive. What are the main differences between IFRS and the company?

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21

Rima Fadila. "Cadangan Kerugian Penurunan Nilai, Risiko Kredit, dan Kinerja Keuangan Perbankan Setelah Implementasi PSAK 71." Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen 4, no. 2 (2025): 465–74. https://doi.org/10.30640/inisiatif.v4i2.4016.

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The impairment of financial assets, credit risk, and banking performance are important topics in the banking industry that have undergone significant changes following the implementation of the Financial Accounting Standards Statement (PSAK) 71. PSAK 71, adopted to replace PSAK 55, requires banks to account for the allowance for im-pairment losses (CKPN) based on the more proactive expected credit loss (ECL) model, which takes into account potential future losses. This study aims to provide a literature review on the impact of PSAK 71 implementation on the allowance for impairment losses, cred

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22

Havrys, Mykola, Oleksandr Havrys, and Maryna Tkachenko. "ANALYSIS OF WAYS TO SOLVE THE PROBLEMS OF ACCOUNTING AND VALUATION OF FIXED ASSETS IN UKRAINE DURING THE WAR AND IN THE POST-WAR PERIOD." Actual Problems of Economics 1, no. 273 (2024): 172–79. https://doi.org/10.32752/1993-6788-2024-1-273-172-179.

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The war in Ukraine has created significant challenges in accounting and valuing fixed assets, crucial for businesses and economic recovery. These problems include the destruction and damage of assets, legal uncertainties, depreciation complexities, inflation, and shortages of skilled professionals. Solving these issues during the war and the post-war period is essential for stabilizing the economy and facilitating recovery. To address asset destruction due to military actions, standardized protocols for damage assessment should be adopted. A National War Damages Register can help document and

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23

Micale, Joseph A., and Joon Ho Kong. "COVID-19-Related Audit Report Disclosures: Determinants and Consequences." Journal of Risk and Financial Management 18, no. 1 (2025): 21. https://doi.org/10.3390/jrfm18010021.

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In this study, we identified firms receiving COVID-19-related audit report disclosures through critical audit matter (CAM) mentions of COVID-19 in their audit reports. Through OLS regressions, we then investigated the fundamental accounting and auditing determinants that predict the likelihood of firms to receive these COVID-19-related disclosures, and found that firms with intangibles and goodwill were more likely to have these mentioned in their audit reports. Next, we examined the content of these disclosures and found that auditors’ COVID-19 disclosures focused on significant accounting es

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Lee, Kin-Wai, Cheng-Few Lee, and Gillian Hian-Heng Yeo. "Does CEO Power Affect the Association Between CEO Compensation and Tangible Assets Impairments?" Review of Pacific Basin Financial Markets and Policies 24, no. 01 (2021): 2150005. http://dx.doi.org/10.1142/s0219091521500053.

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This paper examines the association between CEO compensation and tangible long-lived assets impairment. We find that the level of CEO compensation is negatively associated with the tangible long-lived assets impairment charges. We also document that in firms with CEOs who have more decision-making power, the negative association between CEO compensation and tangible long-lived assets impairment charges is mitigated. Specifically, the negative association between CEO compensation and tangible long-lived assets impairment charges is less pronounced (1) when CEO chairs the board, (2) when CEO is

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Pechlivanidis, Eleftherios, Dimitrios Ginoglou, and Panagiotis Barmpoutis. "Debt crisis, age and value relevance of goodwill: evidence from Greece." International Journal of Accounting & Information Management 30, no. 2 (2022): 189–210. http://dx.doi.org/10.1108/ijaim-10-2021-0215.

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Purpose The purpose of this study is to investigate the value relevance of goodwill and its additional aspects during a long-term period in Greece. Furthermore, by implementing two of the most popular value relevance models, the Ohlson’s price and Easton and Harris’ return model, this study examines the impact of goodwill on Greek stock prices from 2007 to 2018, a period of 12 years in which International Financial Reporting Standards (IFRS) are applied. Furthermore, this study analyzes how goodwill’s value relevance changes as it ages and during the Greek debt crisis. Design/methodology/appro

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Shchadilova, S. "Impairment of long-lived assets in accordance with IAS." Auditor, no. 6 (June 17, 2013): 50–56. http://dx.doi.org/10.12737/12614.

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27

Sellhorn, Thorsten, and Christian Stier. "Fair Value Measurement for Long-Lived Operating Assets: Research Evidence." European Accounting Review 28, no. 3 (2018): 573–603. http://dx.doi.org/10.1080/09638180.2018.1511816.

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Baskin, Dorsey L. "SFAS 121: The FASB's new standard for impairment of long-lived assets." Journal of Corporate Accounting & Finance 6, no. 4 (1995): 1–13. http://dx.doi.org/10.1002/jcaf.3970060402.

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29

Rohan, Paul, and Jeffrey B. Williams. "A closer look at recognition and measurement in impairment of long-lived assets." Journal of Corporate Accounting & Finance 5, no. 3 (1994): 403–9. http://dx.doi.org/10.1002/jcaf.3970050311.

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30

Munter, Paul. "FASB/Special report on impairment of long-lived assets, proposal on pension disclosures." Journal of Corporate Accounting & Finance 9, no. 2 (1998): 147–49. http://dx.doi.org/10.1002/jcaf.3970090215.

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31

Bernard, Victor L. "Discussion of An Investigation of Revaluations of Tangible Long-Lived Assets." Journal of Accounting Research 31 (1993): 39. http://dx.doi.org/10.2307/2491162.

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32

Greco, Giulio, Silvia Ferramosca, and Marco Allegrini. "The Influence of Family Ownership on Long-Lived Asset Write-Offs." Family Business Review 28, no. 4 (2015): 355–71. http://dx.doi.org/10.1177/0894486515590017.

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Building on agency theory, this article investigates whether family firms’ accounting behavior regarding long-lived asset write-offs differs from that of nonfamily firms. We provide evidence that nonfamily firms use write-offs for earnings management purposes, while family firms report write-offs coherent with the firm performance. Family firms experience dwindling sales and lower profitability in the years following the write-offs, consistently with an effective decline in their assets value. The findings are consistent with reduced owner-manager agency conflicts in family firms. We find no i

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Elfakhani, Said, and Ola Kurdi. "The effect of earnings management through assets sales on Canadian stocks." Corporate Ownership and Control 6, no. 4 (2009): 218–33. http://dx.doi.org/10.22495/cocv6i4c1p6.

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This paper tests the earnings-smoothing and the debt-equity hypotheses using a sample of Canadian firms engaging in sales of long-lived assets and investments assets. findings show there is a negative relationship between income from asset sales and change in earnings per share exclusive of income from asset sales, as well as a positive relationship between leverage (proxied by debt-equity ratio) and income from asset sales. Yet, Canadian firms also report zero income or losses more often than gains as opposed to mostly gains from such sales reported by US firms, suggesting that they may be us

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da Costa, Fábio Moraes, Carol Liu, Gina Cavalier Rosa, and Samuel L. Tiras. "The Effects of Fair Value on the Matching of Revenues and Expenses: The Case of Asset Revaluations." International Journal of Accounting 55, no. 04 (2020): 2050019. http://dx.doi.org/10.1142/s1094406020500195.

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Researchers and practitioners have expressed concern that matching has declined over time, as evidenced by a decreasing association between revenues and expenses. They attribute this decline to the shift in financial reporting from a revenue–expense view that emphasizes matching to an asset–liability view that emphasizes the measurement of economic resources that incorporates more fair values. When revenues rise with inflation but the expenses remain tied to historical costs, the two streams tend to diverge. We hypothesize that upwardly revaluing the long-lived fixed operating assets resets th

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Beckman, Judy Kay. "FASB and IASB diverging perspectives on the new lessee accounting." International Journal of Managerial Finance 12, no. 2 (2016): 161–76. http://dx.doi.org/10.1108/ijmf-08-2015-0161.

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Purpose – The purpose of this paper is to demonstrate the expected effect of diverging accounting requirements and practices on firms in two industries – construction and retailing – which typically undertake different types of leases, namely, equipment and real estate, respectively. The paper also discusses how the new standards will provide expanded disclosures to aid this financial statement analysis. Design/methodology/approach – The research demonstrates how to estimate information comparable to that produced under IFRS from US GAAP financial statements and estimates the significance of t

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Boatsman, James R., Inder K. Khurana, and Martha L. Loudder. "The Economic Implications of Proposed Changes in the Accounting for Nuclear Decommissioning Costs." Accounting Horizons 14, no. 2 (2000): 211–33. http://dx.doi.org/10.2308/acch.2000.14.2.211.

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This paper analyzes the accounting effects of the proposed standard Accounting for Obligations Associated with the Retirement of Long-Lived Assets, and considers the economic effects of accounting data in electric utility rate-making. Specifically, we model the financial statement with respect to nuclear decommissioning costs and posit several likely scenarios for the economic implications for the affected firms, their electric consumers, and the rate regulators. The model reveals that the sign of the equity adjustment at adoption and the change in ongoing expense will depend on (1) the age of

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Dutta, Sunil, and Panos N. Patatoukas. "Identifying Conditional Conservatism in Financial Accounting Data: Theory and Evidence." Accounting Review 92, no. 4 (2016): 191–216. http://dx.doi.org/10.2308/accr-51640.

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ABSTRACT Using a financial reporting and valuation model, we investigate the construct validity of Basu's (1997) asymmetric timeliness (AT) regression coefficient as a measure of conditional conservatism in corporate financial reporting. We predict that the AT coefficient will be positive even in the absence of conditional conservatism, and it will vary with non-accounting factors even if the degree of conditional conservatism is held constant. Our empirical analysis shows that AT coefficient estimates vary in directions predicted by our theory. Specifically, we find that AT coefficient estima

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Ademoye, Kehinde, Jeremiah Akinadewo, Taiwo Owoeye, Alaba Ajewole, Alaba Adeyemo, and Olasehinde Omodara. "Does The Accounting Presentation Choice in IFRS 6 (Exploration For and Evaluation of Mineral Resources) impact Investor Return in Africa Oil and Gas Firms?" Africa Accounting Journal of Cross-Country Research 2, no. 1 (2025): 1–21. https://doi.org/10.69480/aajccr.5.v2.4923.

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Background: This study addressed the critical intersection of accounting standards and investor returns within Africa's oil and gas sector. Specifically, it investigated how diverse accounting treatments under International Financial Reporting Standards 6 (IFRS 6) for exploration and evaluation costs, including capitalization, depreciation methods, and disclosure, affect investor returns. Utilizing panel data and regression analysis, this study examined the nuanced impact of these accounting choices on key financial performance indicators, offering insights into the complex relationship betwee

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Shrestha, Sabina, Sangita Puree Dhungana, Sujit Shrestha, and Gentle Sunder Shrestha. "Correlation of Thompson Score in Predicting Early Outcome of Newborn with Birth Asphyxia." Journal of Nepal Health Research Council 18, no. 3 (2020): 406–10. http://dx.doi.org/10.33314/jnhrc.v18i3.2746.

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Background: Birth asphyxia is one of the important causes of neonatal morbidity and mortality, accounting up to 30% of neonatal death in Nepal. It is also an important cause of long term neurological disability and impairment. Thompson encephalopathy score is a clinical score which can be used to assess the newborn with hypoxic ischemic encephalopathy for the prognosis and their neurodevelopmental outcome. The aim of the study was to assess the role of Thompson score in predicting the early outcome of neonates with birth asphyxia. Methods: A prospective study was conducted from May 2019

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Choe, Deborah, Andrew Humbert, Erin Wolfe, et al. "565 Pediatric Patients with Post-Burn Amputations Report Worse Long-Term Physical Function but Not Self Appearance." Journal of Burn Care & Research 45, Supplement_1 (2024): 157. http://dx.doi.org/10.1093/jbcr/irae036.199.

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Abstract Introduction Amputation after burn injury may improve survival rates; however, the physical changes and functional impairments resulting from amputation can have long-term consequences. A prior Burn Model System (BMS) national database study found that post-burn amputation among adults was negatively correlated with mental health scores but positively correlated with physical function scores at 6-months post-burn. However, no study has examined long-term outcomes associated with post-burn amputation in the pediatric population. This study investigates longitudinal functional and psych

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Hollick, Rosemary J., Kevin Stelfox, Linda E. Dean, Joanna Shim, Karen Walker-Bone, and Gary J. Macfarlane. "Outcomes and treatment responses, including work productivity, among people with axial spondyloarthritis living in urban and rural areas: a mixed-methods study within a national register." Annals of the Rheumatic Diseases 79, no. 8 (2020): 1055–62. http://dx.doi.org/10.1136/annrheumdis-2020-216988.

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ObjectiveTo examine differences in clinical and patient-reported outcomes, including work, in individuals with axial spondyloarthritis (axSpA) living in rural and urban settings.MethodsUsing a sequential, explanatory mixed-method design, data from the British Society for Rheumatology Biologics Register for Ankylosing Spondylitis were used to (1) characterise participants with axSpA living in rural and urban areas and (b) assess any differences in outcome after commencement of biologic therapy (phase 1). Semistructured interviews (phase 2) further explored the results from phase 1.ResultsPatien

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Herren, Silvia, Barbara Seebacher, Sarah Mildner, et al. "Exergame (ExerG)-Based Physical-Cognitive Training for Rehabilitation in Adults With Motor and Balance Impairments: Usability Study." JMIR Serious Games 13 (February 14, 2025): e66515-e66515. https://doi.org/10.2196/66515.

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Abstract Background Exergames are increasingly used in rehabilitation, yet their usability and user experience for patients and therapists, particularly for functional model systems, are underresearched. The diverse needs and preferences of users make conducting usability studies challenging, emphasizing the need for further investigation in real-world settings. Objective This study aimed to evaluate the usability, safety, and user experience of a novel exergame functional model, the ExerG, from the perspectives of patients and therapists in a rehabilitation setting. Methods In this mixed meth

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Bastola, P., M. Chaudhary, J. P. Agrawal, and D. N. Shah. "The role of the injection Botulinum Toxin A in cases of Essential Blepharospasm Syndrome, Hemifacial Spasm and Meige’s Syndrome." Kathmandu University Medical Journal 8, no. 3 (2012): 305–10. http://dx.doi.org/10.3126/kumj.v8i3.6217.

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Background Benign Essential Blepharospasm Symdrome is a neuropathologic disorder. The cause of blepharospasm is multifactorial. It is unlikely that a single defect in this elusive control centre is the primary cause of this disease. Objectives To evaluate the role of botulinum toxin A in treating cases of Essential Blepharospasm Symdrome, Hemifacial Spasm and Meige’s Syndrome, and to assess orbicularis oculi muscle post treatment, in the patients who attended neuro-ophthalmology clinic and the general outpatient department of BP Koirala Lions Centre for Ophthalmic studies. Methods A prospectiv

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Sanders, Gavin, Lisa J. Rapport, Robiann Broomfield, et al. "38 Assessing Memory for Emotions Separately from Emotion Recognition." Journal of the International Neuropsychological Society 29, s1 (2023): 826–27. http://dx.doi.org/10.1017/s135561772301024x.

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Objective:Accurate processing of facial displays of emotion is critical for effective communication. A robust literature has documented impairment in the ability to recognize facial affect in people with traumatic brain injury (TBI), but research is scarce about memory for facial affect. Disruptions in recognizing and remembering the emotions of others can undermine relationship quality and may result in psychosocial dysfunction. Importantly, the extant literature indicates that facial affect recognition dissociates from other cognitive abilities such that it is likely a distinct neuronal proc

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Assylbek, M. I., M. Anartaуeva, N. Zharkynbekova, G. Sarsenbayeva, and K. Kemelbekov. "The impact of the COVID-19 pandemic on the quality of life of post-stroke patients in the southern region of Kazakhstan." Central Asian Journal of Medical Hypotheses and Ethics 5, no. 4 (2024): 279–89. https://doi.org/10.47316/cajmhe.2024.5.4.04.

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The study subjects were patients from the Turkestan region who had experienced a stroke. The specificity of the sampling approach was to cover the widest possible range of individuals to ensure the representativeness of the results. The inclusion of patients from different age groups, genders, socio-economic statuses, and ethnic backgrounds allowed to obtain reliable results on the impact of the pandemic on the quality of life after a stroke in this region. Given that strokes differ in severity and consequences, the sample included patients with different forms and stages of post-stroke rehabi

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Bravo, Alan Simon, Verônica de Fátima Santana, and Raquel Wille Sarquis. "The incidence of impairment of non-current assets in the face of the covid-19 crisis." Revista Contabilidade & Finanças 34, no. 93 (2023). http://dx.doi.org/10.1590/1808-057x20231775.en.

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ABSTRACT This papers aims to investigate whether the incidence of impairment of non-current assets increased with the advent of the covid-19 crisis. The Brazilian accounting literature on the impact of covid-19 on businesses still lacks empirical evidence, especially on the impact of the crisis on long-term accounting variables, for which the effect of covid-19 is more difficult to determine. The topic is relevant because it provides investors, regulators, preparers, and auditors with insights into the impact that a future crisis similar to covid-19 could have on businesses. The work is also r

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Liu, Huilong, Jianqiu Liu, Hong Wang, and Dan Yang. "Does the Prohibition of Long‐lived Asset Impairment Reversals Affect Corporate Innovation? Evidence from a Quasi‐experiment in China." Abacus, September 11, 2022. http://dx.doi.org/10.1111/abac.12267.

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Pechennikova, Galina, Dalia Odakhovskaya, and Artem Pyatak. "Practical Aspects of Using the Federal Accounting Standard “Fixed Assets”." Baikal Research Journal 13, no. 4 (2022). http://dx.doi.org/10.17150/2411-6262.2022.13(4).1.

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One of the main aspects of fixed assets accounting is studied as the process of fixed assets acquisition, their internal movement, depreciation and disposal. Fixed assets accounting is considered to ensure proper documentation and timely reflection in primary documents and in bookkeeping and tax accounting register, as well as control over the safety and proper use of each object. This paper discusses theoretical and practical research of the national federal accounting standard titled «Fixed assets». This discussion is particularly related to the most significant rulings that affect bookkeepi

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Ashby, Jason A., James A. Chyz, Linda A. Myers, and Benjamin C. Whipple. "Non-GAAP Earnings and Definite-Lived Intangible Asset Allocations in Mergers and Acquisitions." Accounting Review, August 12, 2023, 1–26. http://dx.doi.org/10.2308/tar-2020-0554.

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ABSTRACT We test whether firms that exclude the effects of amortization from non-GAAP earnings allocate more of an acquisition’s purchase price to definite-lived intangible assets (DLIA). This strategy can yield two potential benefits: it can (1) increase non-GAAP earnings by shifting depreciation of tangible assets, which is often included in non-GAAP earnings, to amortization of DLIA, which non-GAAP earnings exclude, and (2) decrease the likelihood of future impairments by shifting allocations from goodwill to DLIA. Consistent with expectations, we find that non-GAAP-reporting firms that exc

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Hetland, Jens, Astri J. Lundervold, and Aleksander H. Erga. "Cognitive impairment as a predictor of long-term psychological distress in patients with polysubstance use disorders: a prospective longitudinal cohort study." BMC Psychiatry 24, no. 1 (2024). http://dx.doi.org/10.1186/s12888-024-05600-x.

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Abstract Background The association between polysubstance use disorder (pSUD), mental illness, and cognitive impairments is well established and linked to negative outcomes in substance use disorder treatment. However, it remains unclear whether cognitive impairment predicts long-term psychological distress among treatment seeking patients with pSUD. This study aimed to investigate the associations and predictive ability of cognitive impairment on psychological distress one and 5 years after treatment initiation. Methods N = 164 treatment seeking patients with pSUD were sampled at treatment in

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