Impairment of assets appraised in accordance with IAS 36
Author(s)
Maria da Conceição da Costa Marques ,
Download Full PDF Pages: 23-34 | Views: 1196 | Downloads: 233 | DOI: 10.5281/zenodo.3408196
Abstract
The impairment of assets and their impact on business accounting is an important aspect to consider in accounting, affecting also decision-making. This paper discusses the importance and role of impairment of assets in accounts. It takes into account the losses of impairment of assets and their effects on the preparation and presentation of financial statements. Discusses to what extent the company can improve its decision making process with the development of accounting information produced in accordance with IASB standards, especially regarding the issue of impairment.
Keywords
impairment, assets, accounting, company
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