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Journal articles on the topic 'Impairment of asset'

Author: Grafiati

Published: 11 March 2023

Last updated: 25 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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Yusupov, 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.

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This article examines the concept of asset impairment within joint ventures (JVs), a common business arrangement where two or more parties collaborate in managing and operating a business entity. Asset impairment is a significant concern for financial reporting and can severely impact the financial statements of a joint venture. The paper explores the recognition, measurement, and reporting of impaired assets, offering insights into the challenges and complexities involved. Additionally, the article outlines the key methods for determining impairment, the financial consequences for joint ventu

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Li, 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.

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During the past decade, criterion system of impairment of Assets has experienced a process from scratch and scattered to highly-developed in China. So far, “Accounting Standards for Enterprises No. eighth -- Asset Impairment ” has been implemented for nearly five years, and listed companies had compiled interim and annual reports during the 2007-2011 period which experienced a good condition overall. It is a significant breakthrough in the processing of accounting standards and accounting system, which constructs and consummates the system of asset impairment standard, require enterprises to r

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Gonin, 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.

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The method of asset management in connection with the development of the economic accounting system of financial and economic activity: accounting practices, practices, representation and compilation of accounting (financial) accounts of companies is described. This development is related to the use of international financial reporting standards, which are integrated into domestic practice. The aim of the study is to organize the effectiveness of fixed assets revaluation as an asset management method. To achieve the goal, the objectives are: to investigate the effectiveness of revaluation and

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Rennekamp, 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.

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ABSTRACT This paper examines how the reversibility of the accounting effect of asset impairments affects managers' investment decisions. We conduct two experiments in which participants act as CEO of a multi-division electronics company that suffers a large asset impairment at one of the divisions. Drawing on prior psychology research involving cognitive dissonance and decision reversibility, we predict and find that managers who are responsible for the decision to record the asset impairment invest more in the impaired division when the accounting effect of the impairment is reversible than w

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ЛЫЧАГИНА 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.

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В связи с вступлением в силу ФСБУ 5/2019 «Запасы» и ФСБУ6/2020 «Основные средства» тестирование активов на обесценение является необходимой процедурой бухгалтерской работы. В статье представлены и охарактеризованы основные этапы процедуры проверки актива на обесценение. Первый этап связан с выявлением признаков или факторов, которые необходимо взять на вооружение специалистам для получения информации, свидетельствующей об уценке используемого актива. Второй этап предполагает расчет и сравнительную оценку таких показателей, как справедливая стоимость, балансовая стоимость, ценность использовани

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Morales, 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.

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Abstract Sensory impairments are common among older adults. Little is known on the association between sensory impairments, which impact labor productivity, and the effect modification of wealth. We used the 2006-2018 rounds of the Health and Retirement Study. Hearing (HI) and vision (VI) impairments (self-report) at baseline, and working status throughout the study period was observed. Logistic regression models, adjusted for demographic, socioeconomic, and health characteristics, were used to characterize the association of sensory impairment and early retirement (i.e., before age 65). Secon

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Tkachuk, 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.

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The subject of the study is the specifics of the asset impairment procedure. The methodological basis of the research is analysis, synthesis, deduction, scientific abstraction and generalization of the results obtained. The analysis of the Conceptual foundations of international standards, international standards themselves, domestic federal standards and special literature on the subject of the study is carried out. The features of the regulatory regulation of the asset impairment procedure are highlighted. The conclusion is made about the terminological disorder in the names of valuations of

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Georges, 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.

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Purpose With timeliness and measurement of asset impairments as well as management opportunistic behaviour being topical, since the issuance of Australian Accounting Standards Board (AASB) 136, this study aims to examine whether assumptions about growth and discount rates made about asset recoverable amounts determine asset impairments. Design/methodology/approach This study uses a sample of 450 firm-year observations representing 133 Australian listed firms from 2015 to 2018. An estimation model is used where asset impairments is the dependent variable, growth and discount rates are the varia

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Khairi, 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.

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This study is quantitative research focusing on the effect of specific financial ratios, namely the capital adequacy ratio, loan-to-deposit ratio, non-performing loan, and operating costs on operating income ratio (BOPO), on the return on asset level with impairment loss reserves as moderating variables. The population in this study were conventional banking companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2021 period. A sample of 26 companies was selected using purposive sampling. The data was processed using moderation regression analysis. The results showed that the ca

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Havrys, Mykola, Oleksandr Havrys, and Maryna Tkachenko. "PROBLEMS OF ACCOUNTING AND VALUATION OF FIXED ASSETS DURING MARTIAL LAW IN UKRAINE." Actual Problems of Economics 1, no. 271 (2024): 140–46. https://doi.org/10.32752/1993-6788-2024-1-271-140-146.

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During martial law in Ukraine, accounting for fixed assets faces significant challenges due to the ongoing war. Key issues include the destruction or damage of assets, making it difficult to assess their value and determine impairment losses. Businesses often face disruptions in operations, leading to challenges in tracking asset usage, depreciation, and maintenance. The conflict complicates asset verification, as physical inspections may be impossible due to restricted access or destroyed records. Impairment of assets is a major concern, as companies must evaluate the reduced value or functio

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Kaipova, G. S., D. I. Zakirova, and N. Berdimurat. "Methodology for testing assets for impairment during the coronavirus pandemic." Bulletin of "Turan" University, no. 4 (December 28, 2021): 62–69. http://dx.doi.org/10.46914/1562-2959-2021-1-4-62-69.

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Accounting for the impairment of assets is one of the difficult issues in the preparation of financial statements. However, despite the considerable attention of domestic and foreign accounting science to tangible and intangible assets, the methodological apparatus for analyzing the procedure of asset impairment remains insufficiently developed. Issues that take into account the specifics of the development of the economic environment for the functioning of companies, the state and degree of the accounting and financial reporting system have not been worked out, which requires a comprehensive

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Barakat, Hanan Amin, Shereen Abl Elwahab, Nouran Mohamed Yassin, Salma Mohamed Mahmoud Ibrahim, Mohmed Hossam Ismail, and Nadia Waled Sadr Eldin. "Asset quality and banks performance: A panel data analysis of commercial banks." Risk Governance and Control: Financial Markets and Institutions 14, no. 3 (2024): 111–21. http://dx.doi.org/10.22495/rgcv14i3p11.

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Asset quality management plays a critical role in shaping the financial health and profitability of banks. Moreover, the frequent loan scams have made banking activities questionable. Therefore, non-performing loans (NPL) must get proper consideration and supervision to lessen the occurrence of loan scams (Abdul Aziz et al., 2009). This study investigates the relationship between asset quality management and bank profitability, focusing on key indicators such as return on equity (ROE) and return on assets (ROA). Additionally, we examine specific metrics related to asset quality. The impact of

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Lin, Tzong-Huei, Ching-Chieh Lin, Yueh Cheng, and Wen-Chih Lee. "Asset impairment and corporate governance: evidence from the finance industry." Corporate Ownership and Control 7, no. 2 (2009): 411–19. http://dx.doi.org/10.22495/cocv7i2c4p2.

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The purpose of this paper is to explore whether asset impairment loss as stipulated in International Accounting Standards (IAS) No. 36 provides an opportunity for finance industry to engage in earnings management, and whether corporate governance mechanism can deter such behavior. Using a sample of Taiwan finance industry, our results show that the amounts of asset impairment losses are related to “income smoothing” incentive rather than “big bath” motive. We also find that directors/managers recognize asset impairment losses basing on self-interest consideration and corporate governance mecha

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Kulyk, Andrii. "Specifics of Asset Impairment in the Conditions of Armed Aggression." Oblik i finansi, no. 4(98) (2022): 5–12. http://dx.doi.org/10.33146/2307-9878-2022-4(98)-5-12.

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A decrease in the value of the assets of enterprises due to direct damage or destruction, as well as a decrease in expected benefits due to the deterioration of the external environment in which the business operates, are the consequences of the Russian Federation's armed aggression in Ukraine. Therefore, the issue of accounting approaches and procedures for assessing losses from asset impairment becomes relevant. The article aims to define and critically analyze the features of the procedures for the impairment of fixed assets in connection with armed aggression. Signs of impairment are ident

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16

Choi, Sumi. "Audit Characteristics and Asset Impairment Recognition." Journal of Taxation and Accounting 20, no. 6 (2019): 115–35. http://dx.doi.org/10.35850/kjta.20.6.05.

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Park, Jongchan, and Sejoong Lee. "Quarterly Distribution of Asset Impairment Losses*." Korean Accounting Review 45, no. 1 (2020): 147–71. http://dx.doi.org/10.24056/kar.2019.11.003.

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Linnenluecke, Martina K., Jac Birt, John Lyon, and Baljit K. Sidhu. "Planetary boundaries: implications for asset impairment." Accounting & Finance 55, no. 4 (2015): 911–29. http://dx.doi.org/10.1111/acfi.12173.

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Munter, Paul. "Asset impairment proposal, share-based payments." Journal of Corporate Accounting & Finance 12, no. 2 (2001): 77–81. http://dx.doi.org/10.1002/1097-0053(200101/02)12:2<77::aid-jcaf12>3.0.co;2-z.

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Vygovska, N. G., T. P. Ostapchuk, and L. V. Chyzhevska. "Accounting of expenses for excavation work in the extraction of minerals: normative regulation." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 2(55) (September 1, 2023): 10–15. http://dx.doi.org/10.26642/pbo-2023-2(55)-10-15.

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It has been found that one of the methods of reducing the cost of overburden works is to increase the efficiency of fixed assets in all business processes of overburden works, which requires periodic control of their technical condition to ensure the achievement of the expected capacity of mineral extraction and timely identification of the need for repairs to maintain them in working order. The need to take into account when developing the classification of costs for excavation works in the extraction of minerals is substantiated, the order of reflection in the accounting of benefits in the e

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Krishtaleva, Taisiya. "Checking Fixed Assets for Impairment: Problems and Solutions." Auditor 10, no. 4 (2024): 34–39. http://dx.doi.org/10.12737/1998-0701-2024-10-4-34-39.

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All organizations must comply with current financial reporting requirements and provide investors and other stakeholders with high-quality information for decision-making. Traditionally, asset depreciation raises many questions. The impact of inflation and higher interest rates on cash flow forecasts and discount rates has led to an increase in the number of cases of impairment of fixed assets. The article discusses the problems of presenting adequate information used in impairment testing.

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Syed Ali, Sharifah Sabrina, Sharon Cheuk Choy Sheung, and Mohd Waliuddin Mohd Razali. "Case Study in a Malaysian Public Agency on an Asset Management-Moving Towards the Accrual Basis of Accounting." Accounting and Finance Research 8, no. 3 (2019): 149. http://dx.doi.org/10.5430/afr.v8n3p149.

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As part of the strategic reform of Malaysian public services under the Government Transformation Program (GTP), accrual accounting is expected to be fully adopted in public sector financial reporting commencing on 1 January 2015, in order to ensure alignment with the global accounting standards. Consequently, in order to access the government effectiveness of moving towards the accrual basis of accounting, this study is to examine the asset management system in a Malaysian public agency; to evaluate the extent of compliance with MPSAS 17, Property, Plant and Equipment (PPE), IPSAS 26, Impairme

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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 speciali

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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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陳仁易, 陳仁易. "再論 IAS 36 資產減損". 月旦會計實務研究 72, № 72 (2023): 068–75. http://dx.doi.org/10.53106/252260962023120072008.

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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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Kuter, Mikhail, Marina Gurskaya, Angelina Andreenkova, and Ripsime Bagdasaryan. "Asset Impairment and Depreciation before the 15th Century." Accounting Historians Journal 45, no. 1 (2018): 29–44. http://dx.doi.org/10.2308/aahj-10575.

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ABSTRACT This paper investigates impairment and depreciation accounting in the 13th to 15th century. It finds that the first known instance of impairment accounting was in 1321, while for depreciation, it was 1399 not, as has previously been claimed, 1299. The study demonstrates the difference in approach at that time between the two forms of adjustment and shows that impairment was the original form of adjustment for reduction in asset values, a form that was applied in situations where physical assets had been lost, or deteriorated, or devalued over the reporting period. In contrast, depreci

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Kumar Patel, Piyush. "Navigating Impairment Testing During the COVID-19 Pandemic: Impact on Asset Valuation." International Journal of Science and Research (IJSR) 9, no. 1 (2020): 1992–99. https://doi.org/10.21275/sr200110115706.

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AKPOTOHWO, Festus C., and Augustine EBI. "Utilization of Accounting Skills for Fixed Assets Management in Public Universities in Bayelsa State." FUO-Journal of Educational Research 4, no. 1 (2025): 79–88. https://doi.org/10.5281/zenodo.14873094.

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<strong>Abstract</strong> This study examined the utilization of accounting skills for fixed assets management in public universities in Bayelsa State. Two research questions and two null hypotheses guided the study. Descriptive survey research design was adopted for the study. The population for the study comprised 102 (37 males and 65 female accountants) in public universities. There was no sampling because of the population’s manageable size. The instrument used for data collection was a Google form structured questionnaire developed by the researcher titled “Utilization of Acco

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AKPOTOHWO, Festus Chukwunwendu, and Augustine EBI. "Utilization of Accounting Skills for Fixed Assets Management in Public Universities in Bayelsa State." FUO-Journal of Educational Research 4, no. 2 (2025): 228–37. https://doi.org/10.5281/zenodo.14885973.

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AbstractThis study examined the utilization of accounting skills for fixed assets management in public universities in Bayelsa State. Two research questions and two null hypotheses guided the study. Descriptive survey research design was adopted for the study. The population for the study comprised 102 (37 males and 65 female accountants) in public universities. There was no sampling because of the population’s manageable size. The instrument used for data collection was a Google form structured questionnaire developed by the researcher titled “Utilization of Accounting Skills for

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SAKHAPOV, Bulat R. "Depreciation and impairment of non-financial assets in higher education institutions: Analysis and evaluation." Economic Analysis: Theory and Practice 23, no. 6 (2024): 1165–80. http://dx.doi.org/10.24891/ea.23.6.1165.

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Subject. The article investigates the state of presentation of information on depreciation and impairment of non-financial assets by Russian universities, and prospects for its improvement. Objectives. The aim is to summarize and systematize the provisions of the current federal accounting standards for public finance, governing the depreciation and impairment of non-financial assets, study the practice of accounting policy formation by higher education institutions in relation to non-financial assets based on the specifics of these organizations’ activities. Methods. The study employs observa

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Vernando, Andreas. "ACCOUNTING STANDARDS FOR FIXED ASSETS OF U.S. GAAP AND IFRS: COVID-19 PANDEMIC AND EARNINGS MANAGEMENT PERSPECTIVES." Berkala Akuntansi dan Keuangan Indonesia 6, no. 1SP (2021): 122. http://dx.doi.org/10.20473/baki.v6i1sp.27735.

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FASB and IASB have differences in setting the accounting standard for fixed asset. The FASB does not allow firms to restore the asset value that has been written down, while the IASB allow companies to recover the asset values that has been written down. These differences have distinct implication to depict the COVID-19 pandemic phenomenon and prevent earnings management that will affect the qualitative characteristics of the faithful representation. Therefore, this study aims to analyze the fixed asset accounting standards of U.S. GAAP or IFRS which is more optimal to improve the faithful rep

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Сериков, Павел Юрьевич, Константин Анатольевич Сиволоцкий, and Анна Станиславовна Рева. "Impairment of non-current assets: methodology and features of the assessment." SCIENCE & TECHNOLOGIES OIL AND OIL PRODUCTS PIPELINE TRANSPORTATION, no. 4 (August 31, 2022): 394–408. http://dx.doi.org/10.28999/2541-9595-2022-12-4-394-408.

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В условиях внешней нестабильности обесценение активов может оказывать значительное влияние на финансовый результат компаний. Своевременная и корректная оценка изменения стоимости активов вследствие воздействия внешних и внутренних факторов риска имеет важное значение для формирования достоверной и прозрачной финансовой информации. Для повышения качества информации о финансовом положении компаний российские стандарты бухгалтерского учета постепенно сближаются с международными стандартами финансовой отчетности (МСФО), в том числе в части отображения реального изменения стоимости активов. В стать

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Ebrahim, Nabil. "A Proposed Model to Measure the Impairment Value of Fixed Assets with the Need for Tax Recognition." International Journal of Accounting, Finance and Risk Management 9, no. 3 (2024): 104–23. http://dx.doi.org/10.11648/j.ijafrm.20240903.13.

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International accounting standards require, in particular the impairment of (36) asset value standard No (31), re- evaluation of assets to display the value of fair value as the replacement value at the end of the period or fiscal year of the disclosure of assets, real value, the represent philosophy of accounting to relevant of different models to call the fair values, especially in case of using methodology - based pricing capital asset model. The researcher presented a model for measuring the impairment of the book value of assets form, which contributes to the measurement of accuracy of th

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Kustono, Alwan Sri, Aisa Tri Agustini, and Scherrgyo Agung Rhyo Dermawan. "Beware of the existence of a big bath with asset impairment after pandemic covid-19!" Indonesian Accounting Review 11, no. 1 (2021): 21. http://dx.doi.org/10.14414/tiar.v11i1.2243.

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This study attempts to investigate the relationship between big bath accounting and asset impairment. It used the sample consisting of 231 firm-year observations from 33 mining companies listed on the Indonesia Stock Exchange during the 2012 to 2018 period. Logistic regression has been used to analyze a big bath accounting on assets impairment. The results provide evidence that companies that tend to do a big bath accounting will recognize a loss of asset value. A big bath accounting is done because managers assume that investors will respond when the company suffered large losses or small los

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Widyatini, Ignatia Ryana, and Raymundo Patria Hayu Sasmita. "The Effect of Productive Asset Diversification on Discretionary Behavior on Allowance for Loan Losses." International Journal of Innovation, Management and Technology 13, no. 2 (2022): 37–41. http://dx.doi.org/10.18178/ijimt.2022.13.2.918.

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The first objective of this study is to determine whether the discretionary behavior is built by diversification or concentrated productive asset financing. Discretionary behavior reflects the value of additional losses to form Allowance for Loan Losses or ALL based on several management motivations. The formation of ALL aims to maintain the quality of productive assets and the health of banks. Discretionary behavior is estimated from the difference between the total ALL and the non-discretionary component presented through a portfolio of economic impairment. Specifically, the concentration of

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Tseben, R. L. "Evaluation of fixed assets of electric power enterprises-operators of the distribution system under the conditions of the post-war reconstruction of Ukraine." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 3(56) (December 28, 2023): 43–48. http://dx.doi.org/10.26642/pbo-2023-3(56)-43-48.

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The article is devoted to the assessment of the fixed assets of electric power companies-operators of the distribution system under the conditions of the post-war reconstruction of Ukraine. Attention is focused on areas of criticism of the concept of historical costs. Considerable attention has been paid to the advantages and disadvantages of the approaches of researchers to fair value asset valuations and cost asset valuations. The advantages and disadvantages of using fair value when making management decisions are highlighted. The sectoral features of the assessment were considered for the

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Martinson, Otto B. "Shopping for Bargain-Priced Companies? Avoid Asset Impairment Traps." Journal of Corporate Accounting & Finance 13, no. 3 (2002): 63–70. http://dx.doi.org/10.1002/jcaf.10055.

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Zakaria, Mohamad Zaharuddin, Ahmad Zaki Salleh, and Akhtar Zaity Abdul Aziz. "THE APPLICATION OF BENEFICIAL OWNERSHIP IN ASSET-BASED SUKUK: A SHARIÃ‘AH ANALYSIS." Malaysian Journal of Syariah and Law 3 (July 10, 2017): 1–25. http://dx.doi.org/10.33102/mjsl.vol3no1.2.

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There are two categories of sukuk namely Asset-based and Asset-backed sukuk. Assed-based sukuk is a sukuk whereby the existence of an underlying asset is sold to the investors only to facilitate the issuance of sukuk. Whereas in asset-backed sukuk, the asset is not merely used as a tool to facilitate the issuance but it is really transferred to the investor via a true sale transaction. However, in asset-based sukuk issuance, the transfer of asset to the investor is not a true sale. In simple word, only beneficial ownership is transferred to the investor while the legal title remains with the o

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Conrod, Joan Davison, and Judy Cumby. "On-Line Gaming, Financial Reporting, and Audit: Chester Games Corp." Issues in Accounting Education 31, no. 4 (2015): 431–37. http://dx.doi.org/10.2308/iace-51221.

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ABSTRACT This case examines selected financial reporting and audit issues in the context of the on-line gaming industry. Key issues are revenue recognition and asset impairment under IFRS. Revenue trends are critical for the company as it considers a public offering. The estimates inherent in recognizing revenue for virtual goods, both consumable goods and durable goods, make revenue recognition and audit of revenue especially judgmental. IAS 18 or IFRS 15 may be used as a framework to discuss revenue recognition. Judgment is also required to support impairment testing of an intangible asset a

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Zhao, Hao, Chuanqing Wu, and Yang Wen. "Determinants of Corporate Fossil Energy Assets Impairment and Measurement of Stranded Assets Risk." Energies 16, no. 17 (2023): 6340. http://dx.doi.org/10.3390/en16176340.

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Climate change and transition risks have become major issues concerning the sustainable development of human society today. And the stranded fossil energy assets generated in this context are gradually becoming an important factor affecting corporate development and the stability of financial markets. Based on the data of China’s A-share listed companies in the high-carbon industry from 1998 to 2021, a two-way fixed-effects model is used to study the determinants of corporate fossil energy asset impairment. Furthermore, a “two-stage estimation approach” is used to measure the risk of stranding

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Sapozhnikova, Natalia G., Natalia S. Ponomarenko, and Maria V. Tkacheva. "Innovations in fixed asset accounting." Proceedings of Voronezh State University. Series: Economics and Management, no. 4 (December 29, 2023): 128–43. http://dx.doi.org/10.17308/econ.2023.4/11687.

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Subject. Fixed assets provide for various types of activities and make up a significant part of the assets of corporations. The growth and improvement of fixed assets characterise the quantitative and qualitative development of a corporation's technical equipment capacity and ensure its sustainable operation. Objectives. The requirements for the presentation and disclosure of accounting information are changing due to the challenges of the global and market economy. Therefore, it is important to consider issues related to the recognition, classification, evaluation, and presentation of economi

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김은주, Park, Mi Young, and Choi,Sang-Moon. "A Study on the Value Relevance of Asset Impairment losses." Korea International Accounting Review ll, no. 31 (2010): 87–109. http://dx.doi.org/10.21073/kiar.2010..31.005.

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Gonin, V., E. Panchenko, E. Kibireva, and O. Nomokonova. "APPROACHES TO THE VALUATION AND REVALUATION OF FIXED ASSETS ACCORDING TO RUSSIAN AND INTERNATIONAL STANDARDS." Transbaikal state university journal 27, no. 3 (2021): 87–98. http://dx.doi.org/10.21209/2227-9245-2021-27-3-87-98.

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Questions of valuation and revaluation of fixed assets in a market environment inevitably arise. This is due to the increased role of assessing the effectiveness of asset management. The harmonization of national and international accounting standards allows us to consider the assessment and revaluation processes, both from the point of view of the accounting system and from the point of view of the financial consequences of the procedures performed. The purpose of the study is to study the historical background and systematize approaches to the assessment and revaluation of fixed assets accor

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Wang, Chao, Chuyan Shan, and Lidong Wang. "Stranded Asset Impairment Estimates of Thermal Power Companies Under Low-Carbon Transition Scenarios." Sustainability 16, no. 21 (2024): 9162. http://dx.doi.org/10.3390/su16219162.

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The aspiration to reach the net zero carbon target has initiated new ideas for the sustainable development of the world economy. However, it has also accelerated the formation of stranded assets in high-carbon-emitting companies. Taking a Chinese thermal power company as an example, this paper proposes a model to estimate the degree of impairment loss for thermal power companies by integrating the net present value model with forward-looking carbon emission pathways under different policy intervention scenarios. The results show that under the low-carbon transition scenario with different poli

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Zakirova, Dilnara, Farida Yerdavletova, Nazimgul Berdimurat, Azhar Nurmagambetova, and Altynay Assanova. "Asset impairment: the quality of disclosures in financial reporting amidst the pandemic." Scientific Herald of Uzhhorod University Series Physics, no. 56 (April 19, 2024): 1347–53. http://dx.doi.org/10.54919/physics/56.2024.134wf7.

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Relevance. The deterioration of economic conditions both in individual countries and worldwide, due to the spread of coronavirus infection and the imposition of strict quarantine restrictions resulted in notable changes in the financial and business sectors. This makes it relevant to investigate this issue. Purpose. The main purposes of the study are to examine the issue of changes in the quality of information to be disclosed in connection with financial reporting, specifically the impact of the global pandemic on this procedure. Additionally, the study aims to determine the extent to which s

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EBRAHIM, MUHAMMED-SHAHID. "PRICING ASSET BACKED ISLAMIC FINANCIAL INSTRUMENTS." International Journal of Theoretical and Applied Finance 03, no. 01 (2000): 59–83. http://dx.doi.org/10.1142/s0219024900000048.

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The social impact of bankruptcies and loan defaults result in structural impairment of the economy. This paper presents a judicious methodology for pricing durable asset backed financing facilities while reducing their risk of default. Although the framework of the study is that of an Islamic banking system, it can also be implemented by conventional intermediaries. Both credit as well as hybrid (quasi-equity) facilities in the form of Bai' Bithman Ajil (BBA)/Ijara wal-'Iqtina and Decreasing Mudharabah (DM) instruments are discussed using computer simulation. These are applied to the cases of

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Kołodziej, Sabina, and Ewa Maruszewska. "Impairment of assets – the role of norm reminders in non-compliant accounting decisions. An experimental investigation of gender differences." Zeszyty Teoretyczne Rachunkowości 45, no. 2 (2021): 103–20. http://dx.doi.org/10.5604/01.3001.0014.9565.

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Objective: This article examines the impact of accounting norm reminders on a decision about the impairment of two groups of assets: receivables and inventories. It also inves-tigates the ethical judgment of a non-compliant decision. Method: The examination is performed via a laboratory experiment. Results: A non-compliant decision was found to have a significant impact in the groups of males and females. Men’s propensity to non-compliance was higher regardless of the group of assets, suggesting that imprecise accounting regulations are perceived as a gateway to manipulations. Women’s propensi

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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 report

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Eduardo, Sá e. Silva, Pereira Adalmiro, and Teixeira Tânia. "Amortized Cost and Impairment – An Application." International Journal of Social Science and Human Research 08, no. 03 (2025): 1726–30. https://doi.org/10.5281/zenodo.15087749.

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The amortized cost of a financial asset or financial liability is the amount at which it is measured on initial recognition, less any repayments made, plus or minus the cumulative amortization (using the effective interest method) of any difference between the initial amount and the maturity amount, and less any reduction for impairment or uncollectible (IAS 27, paragraph 5). This work aims to present a review of the topic and a concrete application, showing how this topic can be worked on.

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