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1

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

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2

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

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3

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

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4

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

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5

Michael, Schiff, Sondhi Ashwinpaul C y National Association of Accountants, eds. Impairments and writeoffs of long-lived assets. Montvale, N.J: National Association of Accountants, 1989.

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6

Board, Accounting Standards. IASB proposals on business combinations,impairment and intangible assets. Kingston upon Thames: ASB Publications, 2002.

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7

Board, International Accounting Standards. International Accounting Standard 36 Impairment of assets, and International Accounting Standard 38 Intangible assets. London: IASB, 2004.

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8

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

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9

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

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10

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

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11

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

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12

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

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13

Ogden, Mark L. Results of the field test of the exposure draft on accounting for the impairment of long-lived assets. Norwalk, Conn: Financial Accounting Standards Board, 1994.

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14

Ogden, Mark L. Results of the field test of the exposure draft on accounting for the impairment of long-lived assets. Norwalk, Conn: Financial Accounting Standards Board, 1994.

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15

Ogden, Mark L. Results of the field test of the exposure draft on accounting for the impairment of long-lived assets. Norwalk, Conn: Financial Accounting Standards Board, 1994.

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16

J, Mard Michael, ed. Valuation for financial reporting: Intangible assets, goodwill, and impairment analysis, SFAS 141 and 142. New York: John Wiley & Sons, 2002.

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17

Board, Financial Accounting Standards. Accounting for the impairment of long-lived assets: Proposed statement of financial accounting standards. Norwalk, Conn: FASB, 1993.

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18

Mard, Michael J. Valuation for financial reporting: Fair value, business combinations, intangible assets, goodwill and impairment analysis. 3a ed. Hoboken, N.J: Wiley, 2011.

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19

Clark, Hal G. Illustrations of accounting for the inability to fully recover the carrying amounts of long-lived assets: A survey of the subject of an issues paper by the AICPA Accounting Standards Division's Task Force on Impairment of Value. New York: American Institute of Certified Public Accountants, Inc., 1987.

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20

Clark, Hal G. Illustrations of accounting for the inability to fully recover the carrying amounts of long-lived assets: A survey of the subject of an issues paper by the AICPA Accounting Standards Division's Task Force on Impairment of Value. New York, N.Y. (1211 Avenue of the Americas, New York 10036-8775): American Institute of Certified Public Accountants, 1987.

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21

Schumann, Jörg. Unternehmenswertorientierung in Konzernrechnungslegung und Controlling: Impairment of Assets (IAS 36) im Kontext bereichsbezogener Unternehmensbewertung und Performancemessung. Wiesbaden: Betriebswirtschaftlicher Verlag Dr. Thomas Gabler / GWV Fachverlage, Wiesbaden, 2008.

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22

Board, Financial Accounting Standards. Statement of financial accounting standards no.144: Accounting for the impairment or disposal of long-lived assets. Norwalk, Conn: FASB, 2001.

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23

Board, Financial Accounting Standards, ed. An Analysis of issues related to accounting for the impairment of long-lived assets and identifiable intangibles. Norwalk, Conn: Financial Accounting Standards Board, 1990.

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24

Board, Financial Accounting Standards. An analysis of issues related to accounting for the impairment of long-lived assets and identifiable intangibles. Norwalk, Cn: FASB, 1990.

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25

Board, Financial Accounting Standards. Proposed statement of financial accounting standards: Accounting for the impairment or disposal of long-lived assets and for obligations associated with disposal activities. Norwalk, Conn: FASB, 2000.

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26

Asset Impairments. Bookboon.com, 2013.

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27

PricewaterhouseCoopers. Impairment of Fixed Assets. Gee Publishing Ltd, 2001.

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28

Hitchner, James R., Michael J. Mard, Steven D. Hyden y Mark L. Zyla. Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis, SFAS 141 & 142. Wiley, 2002.

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29

Hitchner, James R., Michael J. Mard y Steven D. Hyden. Valuation for Financial Reporting: Fair Value Measurements and Reporting, Intangible Assets, Goodwill and Impairment. Wiley & Sons, Incorporated, John, 2007.

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30

Hitchner, James R., Michael J. Mard y Steven D. Hyden. Valuation for Financial Reporting: Fair Value, Business Combinations, Intangible Assets, Goodwill, and Impairment Analysis. Wiley & Sons, Limited, John, 2010.

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31

Hitchner, James R., Michael J. Mard y Steven D. Hyden. Valuation for Financial Reporting: Fair Value, Business Combinations, Intangible Assets, Goodwill, and Impairment Analysis. Wiley & Sons, Incorporated, John, 2010.

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32

Hitchner, James R., Michael J. Mard y Steven D. Hyden. Valuation for Financial Reporting: Fair Value, Business Combinations, Intangible Assets, Goodwill, and Impairment Analysis. Wiley & Sons, Limited, John, 2011.

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33

Hitchner, James R., Michael J. Mard y Steven D. Hyden. Valuation for Financial Reporting: Fair Value, Business Combinations, Intangible Assets, Goodwill, and Impairment Analysis. Wiley & Sons, Limited, John, 2015.

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34

Hitchner, James R., Michael J. Mard, Steven D. Hyden y Mark L. Zyla. Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis, SFAS 141 And 142. Wiley & Sons, Incorporated, John, 2002.

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35

Hitchner, James R., Michael J. Mard y Steven D. Hyden. Valuation for Financial Reporting : Fair Value Measurements and Reporting, Intangible Assets, Goodwill and Impairment. 2a ed. Wiley, 2007.

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36

Hitchner, James R., Michael J. Mard, Steven D. Hyden y Mark L. Zyla. Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis, SFAS 141 And 142. Wiley & Sons, Incorporated, John, 2007.

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37

Nobes, Christopher. 4. Financial reports of listed companies. Oxford University Press, 2014. http://dx.doi.org/10.1093/actrade/9780199684311.003.0004.

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‘Financial reports of listed companies’ considers the components of an annual report and the types of financial statement that companies generally provide: balance sheet, income statement, statement of changes in equity, and cash flow statement. It addresses the following questions: what are assets and how are they measured? What is the difference between depreciation and impairment? Why are various expected expenses and losses not accounted for as liabilities? How can an investor decide which company to lend to or buy shares in? How could managers use accounting to mislead investors? Tangible assets, intangible assets, and financial assets are defined along with liabilities and accounting ratios.
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