asset impairment

См. также в других словарях:

• impairment — UK US /ɪmˈpeəmənt/ noun [U] ► ACCOUNTING a situation in which the value of an asset is recorded as being greater than the amount of money that it could be sold for: »CPAs should test for impairment when the market price of a long lived asset… …   Financial and business terms

• impairment — A reduction in the recoverable amount of a fixed asset or goodwill below its carrying amount. This may be owing to obsolescence, damage, or a fall in the market value of such assets. Financial Reporting Standard 11 sets out the regulations for… …   Accounting dictionary

• impairment review — A review, which under Financial Reporting Standard 11, should be conducted by entities if events or changes in circumstances indicate that the carrying amount of a fixed asset or goodwill may not be recoverable. If intangible assets or goodwill… …   Accounting dictionary

• impairment — 1. A *long term *depreciation in the *value of an asset. 2. *Long term physical damage to an asset …   Auditor's dictionary

• Intangible asset — Intangible assets are defined as identifiable non monetary assets that cannot be seen, touched or physically measured, which are created through time and/or effort and that are identifiable as a separate asset. There are two primary forms of… …   Wikipedia

• Impaired Asset — A company s asset that is worth less on the market than the value listed on the company s balance sheet. This will result in a write down of that same asset account to the stated market price. Accounts that are likely to be written down are the… …   Investment dictionary

• intangible asset — invisible asset An asset that can neither be seen nor touched. The most common of these are competencies, goodwill, and intellectual properties such as patents, trademarks, and copyrights. Goodwill is probably the most intangible and invisible of …   Accounting dictionary

• intangible asset — invisible asset An asset that can neither be seen nor touched. The most common of these are competencies, goodwill, and intellectual property such as patents, trademarks, and copyrights. Goodwill is probably the most intangible and invisible of… …   Big dictionary of business and management

• Tyco International — Infobox Company company name = Tyco International Ltd. company type = Public (NYSE|TYC) company company slogan = A vital part of your world foundation = 1960, incorporated 1962 location = Incorporation: Hamilton, Pembroke, Bermuda… …   Wikipedia

• Onerous Contract — A type of contract where the costs involved with fulfilling the terms and conditions of the contract are higher than the amount of economic benefit received. According to the International Accounting Standards (IAS), there are two methods for the …   Investment dictionary

• Deferred maintenance — is the practice of postponing maintenance activities such as repairs on both real property (i.e. infrastructure) and personal property (i.e. machinery) in order to save costs, meet budget funding levels, or realign available budget monies. The… …   Wikipedia