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from jamanetwork.com
impairment test is an accounting procedure carried out to find out if an asset is impaired, i.e. If at the end of each reporting. ias 36 requires an entity to a perform a quantified impairment test (ie to estimate the recoverable amount): it includes identifying impairment indicators, assessing or reassessing the cash flows,. It may be a fixed asset or an intangible asset. Ias 36 impairment of assets seeks to ensure that an entity's assets are not carried at more than their recoverable. the core principle in ias 36 is that an asset must not be carried in the financial statements at more than the highest. in april 2001 the international accounting standards board (board) adopted ias 36 impairment of assets, which had originally. in accounting, impairment is a permanent reduction in the value of a company asset.
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From www.researchgate.net
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From www.researchgate.net
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From nursestudy.net
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From www.businessinsider.in
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From www.researchgate.net
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From www.researchgate.net
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From www.researchgate.net
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From www.researchgate.net
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From www.researchgate.net
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