Detail Impairment Testing: Effectively Using the Qualitative Assessment   Oleh:  Orzechowski, BJ ; Lyster, Peter Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 214 no. 6 (Dec. 2012), page 36-40. Topik: Impaired Assets; Accounting Standards; Intangible Assets Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85, JJ85.33 Non-tandon: 3 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel The addition of a qualitative assessment for impairment testing under recent Accounting Standards Updates may reduce complexity and costs for many companies. The determination as to whether a qualitative assessment will reduce costs and complexity may not be straightforward, and certain factors should be considered when determining whether it is more cost-effective to perform the qualitative assessment or to proceed directly to the quantitative impairment tests for goodwill or indefinite-lived intangible assets. Factors to consider include the costs to implement the qualitative assessment process, unclear outcomes of the qualitative assessment, moving in and out of the qualitative assessment from period to period, the ability to repurpose other valuations, and uncertainty around IPR&D assets. Valuation professionals can help entities move quickly to determine if the qualitative assessment is cost-efficient in their situation. Some entities will end up continuing to use a quantitative test to assess goodwill impairment. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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