Academic literature on the topic 'Impairment of asset'
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Journal articles on the topic "Impairment of asset"
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 textYusupov, Asror Makhmanazar ugli. "ASSET IMPAIRMENT IN JOINT VENTURES." Journal of Contemporary World Studies 3, no. 4 (2025): 37–40. https://doi.org/10.5281/zenodo.15390898.
Full textLi, Yin Xiang. "The Construction Process and Effectiveness of the Asset Impairment Standard System in China." Advanced Materials Research 452-453 (January 2012): 374–78. http://dx.doi.org/10.4028/www.scientific.net/amr.452-453.374.
Full textGonin, V., E. Panchenko, E. Kibireva, and O. Nomokonova. "EFFICIENCY OF FIXED ASSETS REVALUATION AS A METHOD OF ASSET MANAGEMENT." Transbaikal state university journal 27, no. 3 (2021): 99–112. http://dx.doi.org/10.21209/2227-9245-2021-27-3-99-112.
Full textRennekamp, Kristina, Kathy K. Rupar, and Nicholas Seybert. "Impaired Judgment: The Effects of Asset Impairment Reversibility and Cognitive Dissonance on Future Investment." Accounting Review 90, no. 2 (2014): 739–59. http://dx.doi.org/10.2308/accr-50879.
Full textЛЫЧАГИНА Л.Л., ЛЫЧАГИНА Л. Л., and ПОДОПРИГОРА Ю. В. ПОДОПРИГОРА Ю.В. "IMPAIRMENT OF ASSETS IN ACCOUNTING OF ORGANIZATIONS." Экономика и предпринимательство, no. 4(165) (June 25, 2024): 1137–40. http://dx.doi.org/10.34925/eip.2024.165.4.228.
Full textMorales, Emmanuel Garcia, and Nicholas Reed. "Early Retirement and Sensory Impairments: The Modifying Effect of Total Assets." Innovation in Aging 5, Supplement_1 (2021): 441. http://dx.doi.org/10.1093/geroni/igab046.1712.
Full textTkachuk, Natalia Viktorovna. "IMPAIRMENT OF ASSETS." Scientific Review: Theory and Practice 13, no. 4 (2023): 569–78. http://dx.doi.org/10.35679/2226-0226-2023-13-4-569-578.
Full textGeorges, Maxeem. "Changes to the growth and discount rates and asset impairment." Accounting Research Journal 33, no. 4/5 (2020): 577–92. http://dx.doi.org/10.1108/arj-09-2019-0175.
Full textKhairi, Fachri Randa, Edyanus Herman Halim, and Andewi Rokhmawati. "The effect of capital adequacy ratio, loan-to-deposit ratio, non-performing loan, and operational efficiency on the rate of return on assets with allowance for impairment losses as moderating variable in conventional banks listed on the Indonesian stock." International Journal of Economic, Business & Applications 9, no. 1 (2024): 1–16. http://dx.doi.org/10.31258/ijeba.91.
Full textDissertations / Theses on the topic "Impairment of asset"
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 textAlshabani, Waleed Mohammad. "An investigation of the effects of SFAS No.121 on asset impairment reporting and stock returns." Thesis, University of North Texas, 2001. https://digital.library.unt.edu/ark:/67531/metadc3068/.
Full textMalátová, Zuzana. "Přístup k testování účetní hodnoty aktiv dle IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-124939.
Full textSiggelkow, Lena. "Analytical and empirical analyses on fixed asset write-offs." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-116920.
Full textKanakriyah, Raed Muhammad. "The effect of asset impairment (IAS 36) in improving the quality of accounting information according to users' perspective : evidence from Jordan." Thesis, Durham University, 2013. http://etheses.dur.ac.uk/7290/.
Full textЖмайлова, О. Г., та В. О. Ляшенко. "Особливості оцінки зменшення корисності об’єктів основних засобів". Thesis, Nauka i studia, 2014. http://essuir.sumdu.edu.ua/handle/123456789/59338.
Full textAndrews, Richard Charles. "Impairment of assets : an empirical investigation." Thesis, University of Hull, 2012. http://hydra.hull.ac.uk/resources/hull:7113.
Full textVanin, Miriam <1987>. "IAS 36 Impairment of Assets - Goodwill Impairment tra Compliance e Disclosure." Master's Degree Thesis, Università Ca' Foscari Venezia, 2012. http://hdl.handle.net/10579/1997.
Full textLlerena, Gallardo Tania Katherine, and Tenorio Gisell Roca. "Análisis del impacto financiero y tributario de los desembolsos por contenido propio y derechos de transmisión bajo NIC38 de los activos intangibles en los canales de televisión de banda VHF en el Perú, 2017." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2019. http://hdl.handle.net/10757/626390.
Full textMartins, Joana Cordeniz. "Impairment of tangible fixed assets in the Portuguese listed companies: disclosures." Master's thesis, NSBE - UNL, 2010. http://hdl.handle.net/10362/10299.
Full textBooks on the topic "Impairment of asset"
International Accounting Standards Committee. Impairment of assets. International Accounting Standards Committee, 1998.
Find full textBoard, Accounting Standards. Impairment of tangible fixed assets. Accounting Standards Board, 1996.
Find full textBoard, Accounting Standards. Impairment of fixed assets and goodwill. Accounting Standards Board, 1997.
Find full textInternational Accounting Standards Committee. Impairment of assets: Proposed international accounting standard. International Accounting Standards Committee, 1997.
Find full textMichael, Schiff, Sondhi Ashwinpaul C, and National Association of Accountants, eds. Impairments and writeoffs of long-lived assets. National Association of Accountants, 1989.
Find full textBoard, Accounting Standards. IASB proposals on business combinations,impairment and intangible assets. ASB Publications, 2002.
Find full textBoard, International Accounting Standards. International Accounting Standard 36 Impairment of assets, and International Accounting Standard 38 Intangible assets. IASB, 2004.
Find full textBoard, Financial Accounting Standards. Accounting for the impairment or disposal of long-lived assets. Financial Accounting Standards Board, 2001.
Find full textErnst &. Young. Impairment of fixed assets and goodwill: A guide to FRS 11. Ernst & Young, 1998.
Find full textNailor, Hans. Impairment of fixed assets and goodwill: A commentary on FRS 11. Gee, 1999.
Find full textBook chapters on the topic "Impairment of asset"
Banou, Eleni, Ioanna Antoniou-Kritikou, Efthymia Akrivopoulou, et al. "An Onboard Tourist Experience Over the Sunken City of Epidaurus, Greece." In Strategic Innovative Marketing and Tourism. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-51038-0_109.
Full textSchwarzbichler, Martin, Christian Steiner, and Daniel Turnheim. "Impairment of Assets (Fixed Assets and Goodwill)." In Financial Steering. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-75762-9_8.
Full textBuschhüter, Michael, and Andreas Striegel. "IAS 36 – Impairment of Assets." In Kommentar Internationale Rechnungslegung IFRS. Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6633-9_32.
Full textBenhayoun, Issam. "Impairments of assets (IAS 36)." In International Financial Reporting Standards in the MENA Region. Routledge, 2024. https://doi.org/10.4324/9781003500186-6.
Full textHussey, Roger, and Audra Ong. "Statement of Financial Position – Intangible Assets and Impairment." In Corporate Financial Reporting. Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52766-0_5.
Full textRiccardi, Lorenzo. "Accounting Standards for Business Enterprises No. 8—Impairment of Assets." In China Accounting Standards. Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_12.
Full textKicová, Marianna. "Financial Reporting on Impairment of NonCash-Generating Assets by Public Sector." In Global Versus Local Perspectives on Finance and Accounting. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-11851-8_28.
Full textKryatova, Lyudmila A., Elvira N. Borisova, Aleksandr M. Zarubetsky, Anna A. Gamilovskaya, and Aleksandr V. Hijnyak. "Impairment of Non-financial Non-current Assets Under IFRS in the COVID-19 Pandemic." In Advances in Science, Technology & Innovation. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-04289-8_53.
Full textSytnik, Olga E., Natalia V. Kulish, Sergey A. Tunin, Inna B. Manzhosova, and Victor S. Yakovenko. "Information Support for the Accounting System of Agribusiness Entities Regarding the Impairment of Fixed Assets." In Lecture Notes in Networks and Systems. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-72556-2_36.
Full textOrosz, Péter, Ágnes Vadász, Dániel Sándor Veres, et al. "Living with a Brain AVM: A Quality of Life Assessment." In Acta Neurochirurgica Supplement. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-63453-7_10.
Full textConference papers on the topic "Impairment of asset"
Mitić, Vladimir, Tamara Kokić, Miloš Petković, and David Tereladze. "Correlation Between Asset Impairment and Profitability of Serbian Listed Companies." In FINIZ 2019. Singidunum University, 2019. http://dx.doi.org/10.15308/finiz-2019-52-57.
Full textAndrews, Richard. "Fair Value, Earnings Management and Asset Impairment: The Impact of a Change in the Regulatory Environment." In Annual International Conferences on Accounting and Finance. Global Science & Technology Forum (GSTF), 2012. http://dx.doi.org/10.5176/2251-1997_af21.
Full textManoku, Almina. "Climate Change Impact on Financial Reporting – A Theoretical Approach." In 9th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2023. http://dx.doi.org/10.31410/eraz.2023.435.
Full textGaniyu, Adeyemi, Matthew Burgess, Aghogho Eyeregba, et al. "Harnessing Value from Mature Offshore Asset: Successes from Recent Acid Stimulation Campaigns in Field X." In SPE Nigeria Annual International Conference and Exhibition. SPE, 2023. http://dx.doi.org/10.2118/217189-ms.
Full textMiller, N. "TEMPORAL LIGHT MODULATION (“FLICKER”): A SET OF WAVEFORM AND METRIC TARGETS FOR INDUSTRY DISCUSSION." In CIE 2023 Conference. International Commission on Illumination, CIE, 2023. http://dx.doi.org/10.25039/x50.2023.po027.
Full textMiller, N. "A CASE STUDY OF TUNABLE WHITE LED LIGHTING WITH NETWORKED LIGHTING CONTROLS." In CIE 2023 Conference. International Commission on Illumination, CIE, 2023. http://dx.doi.org/10.25039/x50.2023.po026.
Full textRibeiro a b, Madalena, and Abel Gomes a. "Creating Accessibility to Web Contents for Colorblind People." In Applied Human Factors and Ergonomics Conference. AHFE International, 2019. http://dx.doi.org/10.54941/ahfe100147.
Full textFazal, Muhammad Adnan, Syed Hamza Ahmad, Arif Yousuf, Aziz ur Rehman, Sameer Mustafa Noor, and Irfan Nazir. "Engineered Ultra-Low Invasion Loss Control Solution Allows Circulation, Ensuring Cement Placement and Zonal Isolation in Liner Cementing Jobs and Through Coiled Tubing – Case Studies." In SPE 2023 Symposium Compilation. SPE, 2023. http://dx.doi.org/10.2118/217356-ms.
Full textWobbrock, Jacob O. "Session details: Memory Impairments & Motor Impairments." In ASSETS '17: The 19th International ACM SIGACCESS Conference on Computers and Accessibility. ACM, 2017. http://dx.doi.org/10.1145/3257982.
Full textSquillace, Silvia, Timothy Doyle, Michael Niehoff, Kenneth Jacobson, Susan A. Farr, and Daniela Salvemini. "Targeting A3 Adenosine Receptor (A3AR) Attenuates Paclitaxel-induced Cognitive Impairment." In ASPET 2023 Annual Meeting Abstracts. American Society for Pharmacology and Experimental Therapeutics, 2023. http://dx.doi.org/10.1124/jpet.122.206180.
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