Relevant bibliographies by topics / Impairment of Assets

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

Academic literature on the topic 'Impairment of Assets'

Author: Grafiati
Published: 4 June 2021
Last updated: 31 May 2022

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Journal articles on the topic "Impairment of Assets"

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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 (December 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). Secondary analysis stratified by assets. Among 1,688 adults ages 53-64, 1,350 had no impairment, 140 had HI only, 141 VI only, and 57 had dual sensory impairment (DSI). Only adults with HI had higher odds of early retirement (Odds Ratio [OR]: 1.6; 95% Confidence Interval [CI]: 1.0,2.5) relative to those without sensory impairment. Among those with large assets, those with HI had higher odds (OR:2.6, 95% CI: 1.4,5.2) and those with VI had lower odds (OR. 0.37; 95% CI: 0.2,0.8) of early retirement. Among the low asset group, we found no differences across impairment groups for the odds of retirement. In sample of older adults, we provide evidence that the presence of hearing impairment is associated early retirement. Secondary analyses suggest wealth may modify this association which highlights the wealth disparities faced by people with sensory impairments.
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Penner, James, Jerry Kreuze, and Sheldon Langsam. "Long-Lived Asset Impairments in the Shipping Industry and the Impact on Financial Statement Ratios: Comparing U.S. GAAP and IFRS Standards." International Journal of Accounting and Financial Reporting 3, no. 2 (October 11, 2013): 76. http://dx.doi.org/10.5296/ijafr.v3i2.4226.

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In this paper, we investigate asset impairment standards particularly as they relate to differences between United States generally accepted accounting principles (US GAAP) and international financial reporting standards (IFRS) for the impairment of long-lived assets in the shipping industry and the corresponding impact on financial statement analysis ratios. Our study provides evidence that return on assets and asset turnover ratios diverge significantly as a result of the difference between US GAAP and IFRS on asset impairments within the shipping industry. Reporting differences between US GAAP and IFRS can impede the comparability of financial reporting. Asset impairment accounting differences can have significant differences for companies reporting under these two accounting standards.
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Santos, Odilanei Morais dos, Ariovaldo dos Santos, and Paula Danyelle Almeida da Silva. "Recognition of losses to impairment of assets: impairment in oil operation and production assets." Brazilian Business Review 8, no. 2 (June 30, 2011): 66–91. http://dx.doi.org/10.15728/bbr.2011.8.2.4.

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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 impairment in the management of major funds; systematizing the overall stages of the method of assessing the value of fixed assets in revaluation and impairment; exploring opportunities to expand approaches to analyzing changes in balance sheet performance, financial performance reporting and financial performance in the asset management system. The object of the study is the cost of fixed assets. The authors have examined the method of revaluation and impairment, selected approaches to the study of the effectiveness of revaluation for the purpose of strategic and tactical asset management. The authors conclude that a comprehensive approach to asset management is needed when reevaluating the value of fixed assets. A comprehensive approach should be based on the development of revaluation and impairment techniques to analyze the effectiveness of the financial and economic system and balance sheet control and the financial performance report in strategic and tactical asset management
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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 study of methodological issues of checking assets for impairment. Assessing whether an asset has decreased in value can be highly subjective and impairment can appear as a failure of directors, prompting management to underestimate the impairment loss. An impairment loss could have a material effect on a company's financial statements if the assets are overvalued. The main difficulties lie in recognizing when it is necessary to conduct impairment tests, applying the value in use and determining the cash-generating unit (CGU). In some cases, the application of the standard may be difficult, and therefore companies may inadvertently include distorted data in the reporting. The article discusses the application of the rules for determining indicators of impairment during the coronavirus pandemic. Particular attention is paid to the consideration of the principles and procedures of IFRS IAS 36, which apply to the impairment of assets in the form of a right of use. Based on the results of this study, several recommendations have been compiled for accountants who need to conduct an impairment test.
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CHEN, CHING-LUNG, and CHEI-WEI WU. "DIAGNOSING ASSETS IMPAIRMENT BY USING RANDOM FORESTS MODEL." International Journal of Information Technology & Decision Making 11, no. 01 (January 2012): 77–102. http://dx.doi.org/10.1142/s0219622012500046.

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This study develops a diagnosing model to examine the outcomes of assets write-off in enriching the literatures of assets impairment. Prior studies employed the Logit, linear and Tobit regression models to classify the determination of assets impairment and to diagnose the magnitude of the impairment, respectively. However, the drivers of assets write-off are somewhat complicated explicitly or implicitly, these models are unlikely to provide fairly satisfactory results. To improve the diagnosis, the Random Forests model is used for the classification determining and the magnitude diagnosing of assets impairment in this study. The result reveals that the Random Forests model outperforms the Logit and linear regression models in each case with variables selected by individual wrapping approach. This study also demonstrates diagnostic checks for both models with similar selected variables. The results are robust to these various specifications.
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Alborov, R. A., L. I. Khoruzhy, Kontsevaya S. M. Kontsevaya S. M., G. R. Alborov, and N. L. Denisova. "Accounting for confession, impairment and writing of fixed assets." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 12 (December 10, 2021): 6–14. http://dx.doi.org/10.33920/sel-11-2112-01.

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The article deals with the organization and methodological aspects of fixed assets accounting. Disclosed problematic points in the accounting of fixed assets. The primary documents on registration and accounting of receipts and write-offs of fixed assets are presented. Proposals have been determined for the reflection on the accounts of accounting transactions in the directions of receipts and the reasons for the write-off of fixed assets. The method of accounting for operations on impairment of fixed assets is recommended.
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Oghoghomeh, Tennyson,, and Fynface N. Akani. "Assets Impairment Testing: An Analysis of IAS 36." African Research Review 10, no. 1 (February 3, 2016): 178. http://dx.doi.org/10.4314/afrrev.v10i1.14.

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김확열. "Economical Consequences and Earnings management of Assets Impairment." Korea International Accounting Review ll, no. 29 (February 2010): 69–83. http://dx.doi.org/10.21073/kiar.2010..29.004.

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Maryasin, А. М. "The Methodology of Non-Financial Assets Impairment Recognition." Financial Journal, no. 6 (2018): 128–35. http://dx.doi.org/10.31107/2075-1990-2018-6-128-135.

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Dissertations / Theses on the topic "Impairment of Assets"

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Andrews, Richard Charles. "Impairment of assets : an empirical investigation." Thesis, University of Hull, 2012. http://hydra.hull.ac.uk/resources/hull:7113.

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Asset impairment is a relatively new term in the corporate reporting arena. However, the concept of asset impairment relates closely to that of an asset write-down. Asset write-downs historically have been a feature of corporate reporting for many years (Lee, 1975)) due to the principle of conservatism, although largely discretionary in nature in the UK until the introduction of Financial Reporting Standard 11 Impairment of Assets and Goodwill (FRS 11) in 1998. Asset impairment is defined by the Accounting Standards Board (ASB) in FRS 11 as the situation of: A reduction in the recoverable amount of a fixed asset or goodwill below its carrying amount (paragraph 2). Recoverable amount in this context is the higher of net realisable value or value in use. Prior to the issue of regulations in the area of asset impairment, there was very little guidance for corporations which may have been faced with large impairment losses. This could result in some discretion in terms of the timing and how to account for any asset impairment charge, for example either an adjustment to reserves or an expense in the income statement. The aim of this thesis is to explore the practice of impairment of assets in UK published financial statements and evaluate the concept and suitability of impairment as a means of recognising and subsequently measuring a decline in the value of a non current asset and the implications of this process. An assessment of the impact of international standards in relation to asset impairment being operational from January 2005 for UK listed corporations is also undertaken. The sample consists of those corporations listed on the UK Financial Times 100 Index (FTSE 100) of leading corporations from the period from 2003 to 2007-8. The thesis evaluates the extent of earnings management associated with asset impairment charges, both before and after the change in the regulatory environment. An assessment of whether an increase or decrease in the earnings characteristics of corporations takes place as a result of a change in the regulatory environment is also evaluated. Additionally the thesis provides a detailed assessment of the extent of disclosure associated with charging an asset impairment loss and whether this is associated with the size of the asset impairment loss. The measurement and valuation methods employed to implement an asset impairment loss are also evaluated. Other key areas of investigation focus on asset impairment losses being associated with a particular category of asset, business sector, indicator of asset impairment and a change of management. Fair value forms a component of asset impairment loss recognition and this thesis contributes to the debate about the ability of a fair value measurement approach to provide a true and fair view of the corporation.
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Martins, 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.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics
The purpose of this project is to understand the practices of companies regarding recognition, measurement and disclosure of impairment of tangible fixed assets. The sample analysed is formed by the non-financial Portuguese listed companies. This research assumes the point of view of financial statements‟ users. It contributes to provide a database of information and an insight of the practices of the Portuguese listed companies about impairment of tangible fixed assets. The findings suggest that these companies do not provide satisfying information about impairments, in the sense that, in many companies, they do not provide information that is understandable and do not meet all the requirements of IAS 36.
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Cavalinhos, Patrícia da Conceição Nunes. "O impacto do goodwill nos resultados." Master's thesis, Escola Superior de Ciências Empresariais, 2013. http://hdl.handle.net/10400.26/5749.

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Dissertação de Mestrado em Contabilidade e Finanças
A partir de 2005, as entidades com valores admitidos à negociação nos mercados regulamentados da União Europeia (UE) passaram a apresentar as suas demonstrações financeiras consolidadas segundo as IAS/IFRS adotadas pela UE. Em resultado desta alteração, surgiram novas regras de reconhecimento e mensuração do goodwill pelo que tem sido desenvolvido diversos estudos, que procuram avaliar a subjetividade que lhe está subjacente pode conduzir a determinados comportamentos na preparação da informação financeira. Neste estudo pretende aferir se existem factos relevantes que, comprovem a existência de manipulação dos resultados advinda do novo tratamento contabilístico do goodwill. Para isso analisamos as empresas cotadas na bolsa de valores da Euronext Lisbo a 31 de Dezembro de 2011. Concluímos que existem algumas falhas por parte das empresas no tratamento do goodwill, nas suas demonstrações financeiras. Em alguns períodos, as empresas que não alteraram o seu goodwill, assim como as que registaram perdas por imparidade, obtiveram o seu resultado mais atrativo.
Since 2005, all companies listed in the European Stock Exchange are obliged to present their consolidated financial statements based on IAS/IFRS as adopted by the European Union. In result of this amendment, new rules on recognition and measurement of goodwill have been developed by several studies, seeking to assess how the subjectivity behind it can lead to certain behaviors in preparing the financial information. This study aims to evaluate, if there are relevant facts that prove the existence of manipulation of results from the new accounting treatment of goodwill. For such,portuguese companies listed in the Lisbon Euronext in December 31, 2012, werw studied. In conclusion, all the examined companies are some mistakes, concerning the goodwill treatment, in their consolidated financial statements. In some periods, the companies that have not altered your goodwill, as well as those registering impairment losses, obtained more attractive results.
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Albuquerque, Daniela Reis. "The effect of banking supervision on the recognition and disclosure of impairment of financial assets." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/16556.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
O presente estudo investiga o papel da supervisão bancária no reconhecimento e divulgação das perdas por imparidade de ativos financeiros. Em concreto, é feita uma comparação das práticas de divulgação entre países cujos supervisores bancários apresentam diferentes abordagens à imparidade do crédito e estabelecida uma relação com o grau de reconhecimento destas perdas. A amostra é constituída por 60 bancos de 15 países da União Europeia. Os respetivos supervisores nacionais foram classificados como intervencionistas/não intervencionistas no processo de imparidade do crédito considerando a sua interferência nas divulgações destas perdas. Dados financeiros e práticas de divulgação foram recolhidas manualmente dos Relatórios e Contas disponíveis em inglês para os exercícios de 2012 a 2015, tendo sido construídos índices de divulgação. Os resultados das análises univariadas e das regressões lineares revelam que bancos cujo supervisor tem uma abordagem intervencionista ao processo de imparidade do crédito apresentam um maior cumprimento com a IFRS 7 e são sujeitos a divulgações adicionais exigidas pelos respetivos supervisores nacionais. Esses bancos, contudo, apresentam um menor cumprimento com o Pilar 3 comparativamente com bancos cujo supervisor apresenta uma abordagem não-intervencionista ao processo de imparidade do crédito. As diferenças entre países são persistentes, mesmo após o Banco Central Europeu assumir a responsabilidade pela supervisão bancária na União Europeia, não obstante dos sinais de melhoria e harmonização das divulgações. Por último, conclui-se que o reconhecimento das perdas por imparidade no crédito está positivamente relacionado com o seu nível de divulgação.
This paper investigates the role of banking supervision in the recognition and disclosure of impairment of financial assets. Specifically, disclosure practices are compared between countries whose supervisors present different approaches to loan loss provisioning and related with the recognized level of loan loss allowances. The sample includes 60 banks from 15 European Union countries. The respective supervisors were categorized as interventionist or non-interventionist to loan loss provisioning according to their interference with loan loss provisions' disclosures. Financial data and disclosure practices were hand collected from the financial statements available in English for the financial years between 2012 and 2015 and indexes of disclosure were constructed. The results of univariate analysis and regression model show that banks whose supervisors have an interventionist approach to loan loss provisioning are the most compliant with IFRS 7 and provide additional impairment disclosures that are required by their national supervisor. However, these banks present a lower compliance with Pillar 3 in comparison with banks whose supervisors have a non-interventionist approach to loan loss provisioning. Country differences are persistent even after the taking over of European Union's banking supervision by the European Central Bank, despite signs of improvement and harmonization of disclosures. Finally, recognition of loan loss provisions is found to be positively related with the level of disclosure.
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Schumann, Jörg. "Unternehmenswertorientierung in Konzernrechnungslegung und Controlling : impairment of assets (IAS 36) im Kontext bereichsbezogener Unternehmensbewertung und Performancemessung /." Wiesbaden : Gabler, 2008. http://d-nb.info/987521225/04.

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Kačur, Branislav. "Impairment nefinančných aktív podľa IFRS a US GAAP." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-162570.

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This thesis deals with the requirements of how to approach the issue of testing the value of assets in accounting and recognition of an impairment loss under IFRS and U.S. GAAP. The main objective was to create a comprehensive view of this specific area, eventually determine differences in accounting and reporting between IFRS and US GAAP. There is mostly characteristic of IAS 36 Impairment of Assets and SFAS 144 Accounting for the Impairment or Disposal of Long-Lived Assets, which specify when and how to entity test, identify, report impairment loss. The work also describes the basics of valuation of assets, mainly deals with the measurement by using historical cost and fair value.
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Geržová, Jana. "Projev zásady opatrnosti v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-12108.

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The thesis is concerned with prudence principle in accounting - especially with provisions and impairment of assets. The thesis focuses on comparison of IAS/IFRS requirements and the czech legislation.
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Erhartová, Jitka. "Projevy zásady opatrnosti v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76725.

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The thesis defines prudence principle in accounting as are impairment of assets, provisions, depreciation of assets and deferred tax. In the first part discourses about them in light of International Financial Reporting Standards and in the second part according to Czech legislation, where are also both approaches compared within the scope of the end of each chapter.
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Fio, Nicolau Lussati Vieira. "Divulgações sobre imparidade de ativos financeiros por parte das empresas cotadas em Portugal." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14457.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
O presente estudo visa captar o impacto da crise financeira internacional nas decisões dos gestores das empresas cotadas em Portugal sobre o reconhecimento e divulgação de perdas por imparidade de ativos financeiros durante o período de 2006 a 2015. Concluímos que o ambiente profundamente severo, causado pelos efeitos da crise financeira internacional, não afetou nas decisões dos gestores de reconhecerem perdas por imparidade de ativos financeiros durante o período de crise financeira. Constatou-se que o montante reconhecido de perdas por imparidade de ativos financeiros foi superior em período de não crise em comparação com o período de crise, sugerindo que os gestores usam a imparidade como instrumento para gerir seus resultados em períodos onde a tendência da rendibilidade das empresas é por natureza decrescente. Por outro lado, concluímos que a decisão de reconhecimento de perdas por imparidade nas empresas cotadas em Portugal é significativamente influenciada pelo tipo de auditor. A dimensão, o nível de endividamento, o tipo de auditor e o setor de atividade tiveram um impacto significativo na magnitude de imparidade de ativos financeiros. Concluímos que a crise financeira, a inflação, o auditor, a cotação, o setor de atividade, o resultado antes do imposto ajustado de imparidade e reversões, bem como, logaritmo neperiano tiveram efeitos significativos nas divulgações sobre perdas por imparidade de ativos financeiros. Por outro lado, confirmamos que a crise financeira teve um efeito significativo no aumentou das divulgações de perdas por imparidade de ativos financeiros por parte das empresas cotadas em Portugal.
This study aims to capture the impact of the international financial crisis on the decisions of managers of listed companies in Portugal on the recognition and disclosure of impairment losses of financial assets during the period from 2006 to 2015. We conclude that the profoundly severe environment caused by the effects of the international financial crisis did not affect managers' decisions to recognize impairment losses of financial assets during the period of financial crisis. It was found that the recognized amount of impairment losses on financial assets was higher in the non - crisis period compared to the crisis period, suggesting that managers use impairment as an instrument to manage their results in periods when this is by nature decreasing. On the other hand, we concluded that the decision to recognize impairment losses in listed companies in Portugal is significantly influenced by the type of auditor. The size, level of indebtedness, the type of auditor and the sector of activity have had a significant impact on the magnitude of impairment of financial assets. We conclude that the financial crisis, inflation, auditors, quotation, sector of activity, profit before tax and impairment and reversals, as well as, logarithm, had significant effects in the disclosure on impairment losses of financial assets. On the other hand, we confirm that the financial crisis had a significant effect on the increase in the disclosure of impairment losses on financial assets by listed companies in Portugal.
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Tomášková, Pavlína. "Aplikace metod vyjadřování hodnoty dlouhodobých aktiv." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10724.

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The goal of this study is to analyze the current methods of expression the Value of Long-term Assets. The captures are in such order that after the explanation of basic terms there is application of the Measurment methods to different types of Assets, like tangible or intangible assets.
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Books on the topic "Impairment of Assets"

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International Accounting Standards Committee. Impairment of assets. London: International Accounting Standards Committee, 1998.

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Board, Accounting Standards. Impairment of tangible fixed assets. London: Accounting Standards Board, 1996.

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Board, Accounting Standards. Impairment of fixed assets and goodwill. London: Accounting Standards Board, 1997.

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International Accounting Standards Committee. Impairment of assets: Proposed international accounting standard. London: International Accounting Standards Committee, 1997.

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Board, Accounting Standards. IASB proposals on business combinations,impairment and intangible assets. Kingston upon Thames: ASB Publications, 2002.

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Board, International Accounting Standards. International Accounting Standard 36 Impairment of assets, and International Accounting Standard 38 Intangible assets. London: IASB, 2004.

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Impairment of assets nach international accounting standards: Anwendungshinweise und Zweckmässigkeitsanalyse. Frankfurt am Main: P. Lang, 2002.

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

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Ernst &. Young. Impairment of fixed assets and goodwill: A guide to FRS 11. London: Ernst & Young, 1998.

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Nailor, Hans. Impairment of fixed assets and goodwill: A commentary on FRS 11. London: Gee, 1999.

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Book chapters on the topic "Impairment of Assets"

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Schwarzbichler, Martin, Christian Steiner, and Daniel Turnheim. "Impairment of Assets (Fixed Assets and Goodwill)." In Financial Steering, 343–70. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-75762-9_8.

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Buschhüter, Michael, and Andreas Striegel. "IAS 36 – Impairment of Assets." In Kommentar Internationale Rechnungslegung IFRS, 888–954. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6633-9_32.

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Hussey, Roger, and Audra Ong. "Statement of Financial Position – Intangible Assets and Impairment." In Corporate Financial Reporting, 72–87. London: Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52766-0_5.

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Riccardi, Lorenzo. "Accounting Standards for Business Enterprises No. 8—Impairment of Assets." In China Accounting Standards, 55–66. Singapore: Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_12.

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Kicová, Marianna. "Financial Reporting on Impairment of NonCash-Generating Assets by Public Sector." In Global Versus Local Perspectives on Finance and Accounting, 297–305. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-11851-8_28.

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Walter, B. "“F-MRI: a method to assess therapy-induced cognitive impairment?”." In IFMBE Proceedings, 207–9. Berlin, Heidelberg: Springer Berlin Heidelberg, 2009. http://dx.doi.org/10.1007/978-3-642-03474-9_59.

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Moreira, Rita, André Magalhães, and Hélder P. Oliveira. "A Kinect-Based System to Assess Lymphedema Impairments in Breast Cancer Patients." In Pattern Recognition and Image Analysis, 228–36. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-19390-8_26.

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Ray, Amrita, Jochen Schacht, and Michael J. Brenner. "Experimental Models for Drug Evaluation in Noise-Induced Hearing Loss and Age-Related Hearing Impairment." In Drug Discovery and Evaluation: Pharmacological Assays, 1–14. Berlin, Heidelberg: Springer Berlin Heidelberg, 2014. http://dx.doi.org/10.1007/978-3-642-27728-3_139-1.

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Ray, Amrita, Jochen Schacht, and Michael J. Brenner. "Experimental Models for Drug Evaluation in Noise-Induced Hearing Loss and Age-Related Hearing Impairment." In Drug Discovery and Evaluation: Pharmacological Assays, 3829–41. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-05392-9_139.

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Goodman-Deane, Joy, Sam Waller, Katie Cornish, and P. John Clarkson. "A Simple Procedure for Using Vision Impairment Simulators to Assess the Visual Clarity of Product Features." In Universal Access in Human-Computer Interaction. Design and Development Methods for Universal Access, 43–53. Cham: Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-07437-5_5.

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Conference papers on the topic "Impairment of Assets"

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Papy, Mariah, Duncan Calder, Ngu Dang, Aidan McLaughlin, Breanna Desrochers, and John Magee. "Simulation of Motor Impairment with." In ASSETS '19: The 21st International ACM SIGACCESS Conference on Computers and Accessibility. New York, NY, USA: ACM, 2019. http://dx.doi.org/10.1145/3308561.3354623.

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Kacorri, Hernisa, Sergio Mascetti, Andrea Gerino, Dragan Ahmetovic, Hironobu Takagi, and Chieko Asakawa. "Supporting Orientation of People with Visual Impairment." In ASSETS '16: The 18th International ACM SIGACCESS Conference on Computers and Accessibility. New York, NY, USA: ACM, 2016. http://dx.doi.org/10.1145/2982142.2982178.

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"Research on the Relationship between Assets Impairment and Debt Financing Costs." In 2018 2nd International Conference on Education Technology and Social Science. Clausius Scientific Press, 2018. http://dx.doi.org/10.23977/etss.2018.12528.

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Xiaoli, Lu, Yu Konghua, and Gao Yumin. "The Discussion about Consolidated Statements of Assets Impairment of Internal Contacts." In 2010 International Conference on E-Business and E-Government (ICEE). IEEE, 2010. http://dx.doi.org/10.1109/icee.2010.545.

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Limprayoon, Jirachaya "Fern", Prithu Pareek, Xiang Zhi Tan, and Aaron Steinfeld. "Robot Trajectories When Approaching a User with a Visual Impairment." In ASSETS '21: The 23rd International ACM SIGACCESS Conference on Computers and Accessibility. New York, NY, USA: ACM, 2021. http://dx.doi.org/10.1145/3441852.3476538.

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Rizvi, Syed Asad, Ella Tuson, Breanna Desrochers, and John Magee. "Simulation of Motor Impairment in Head-Controlled Pointer Fitts' Law Task." In ASSETS '18: The 20th International ACM SIGACCESS Conference on Computers and Accessibility. New York, NY, USA: ACM, 2018. http://dx.doi.org/10.1145/3234695.3241034.

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Madjaroff, Galina, and Helena Mentis. "Narratives of Older Adults with Mild Cognitive Impairment and Their Caregivers." In ASSETS '17: The 19th International ACM SIGACCESS Conference on Computers and Accessibility. New York, NY, USA: ACM, 2017. http://dx.doi.org/10.1145/3132525.3132554.

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Ahmetovic, Dragan, Claudio Bettini, Mariano Ciucci, Filippo Dacarro, Paolo Dubini, Alberto Gotti, Gerard O'Reilly, Alessandra Marino, Sergio Mascetti, and Denis Sarigiannis. "Emergency navigation assistance for industrial plants workers subject to situational impairment." In ASSETS '20: The 22nd International ACM SIGACCESS Conference on Computers and Accessibility. New York, NY, USA: ACM, 2020. http://dx.doi.org/10.1145/3373625.3418016.

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van der Bie, Joey, Christina Jaschinski, and Somaya Ben Allouch. "Sidewalk, A Wayfinding Message Syntax for People with a Visual Impairment." In ASSETS '19: The 21st International ACM SIGACCESS Conference on Computers and Accessibility. New York, NY, USA: ACM, 2019. http://dx.doi.org/10.1145/3308561.3354625.

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Peirong, Su. "RESEARCH ON THE INFLUENCE OF ASSETS IMPAIRMENT CRITERION ON ENTERPRISE EARNINGS MANAGEMENT." In International Conference on Economics, Finance and Statistics. Volkson Press, 2018. http://dx.doi.org/10.26480/icefs.01.2018.97.99.

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