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Relevant bibliographies by topics / Impairment of Assets

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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"

1

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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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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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 (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

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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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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 (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

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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 (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 (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 amou

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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<br>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 impairm

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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<br>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 s

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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<br>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 interven

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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 valu

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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<br>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

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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"

1

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

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

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

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

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Board, Accounting Standards. IASB proposals on business combinations,impairment and intangible assets. 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. IASB, 2004.

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

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8

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

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9

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

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

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Book chapters on the topic "Impairment of Assets"

1

Schwarzbichler, 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.

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Buschhüter, 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.

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Hussey, 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.

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Riccardi, 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.

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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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. ACM, 2017. http://dx.doi.org/10.1145/3132525.3132554.

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Ahmetovic, Dragan, Claudio Bettini, Mariano Ciucci, et al. "Emergency navigation assistance for industrial plants workers subject to situational impairment." In ASSETS '20: The 22nd International ACM SIGACCESS Conference on Computers and Accessibility. 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. 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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