Littérature scientifique sur le sujet « Impairment of asset »
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Articles de revues sur le sujet "Impairment of asset"
Penner, James, Jerry Kreuze et Sheldon Langsam. « Long-Lived Asset Impairments in the Shipping Industry and the Impact on Financial Statement Ratios : Comparing U.S. GAAP and IFRS Standards ». International Journal of Accounting and Financial Reporting 3, no 2 (11 octobre 2013) : 76. http://dx.doi.org/10.5296/ijafr.v3i2.4226.
Texte intégralLi, Yin Xiang. « The Construction Process and Effectiveness of the Asset Impairment Standard System in China ». Advanced Materials Research 452-453 (janvier 2012) : 374–78. http://dx.doi.org/10.4028/www.scientific.net/amr.452-453.374.
Texte intégralGonin, V., E. Panchenko, E. Kibireva et O. Nomokonova. « EFFICIENCY OF FIXED ASSETS REVALUATION AS A METHOD OF ASSET MANAGEMENT ». Transbaikal state university journal 27, no 3 (2021) : 99–112. http://dx.doi.org/10.21209/2227-9245-2021-27-3-99-112.
Texte intégralRennekamp, Kristina, Kathy K. Rupar et Nicholas Seybert. « Impaired Judgment : The Effects of Asset Impairment Reversibility and Cognitive Dissonance on Future Investment ». Accounting Review 90, no 2 (1 août 2014) : 739–59. http://dx.doi.org/10.2308/accr-50879.
Texte intégralGeorges, Maxeem. « Changes to the growth and discount rates and asset impairment ». Accounting Research Journal 33, no 4/5 (1 juillet 2020) : 577–92. http://dx.doi.org/10.1108/arj-09-2019-0175.
Texte intégralMorales, Emmanuel Garcia, et Nicholas Reed. « Early Retirement and Sensory Impairments : The Modifying Effect of Total Assets ». Innovation in Aging 5, Supplement_1 (1 décembre 2021) : 441. http://dx.doi.org/10.1093/geroni/igab046.1712.
Texte intégralKaipova, G. S., D. I. Zakirova et N. Berdimurat. « Methodology for testing assets for impairment during the coronavirus pandemic ». Bulletin of "Turan" University, no 4 (28 décembre 2021) : 62–69. http://dx.doi.org/10.46914/1562-2959-2021-1-4-62-69.
Texte intégralChoi, Sumi. « Audit Characteristics and Asset Impairment Recognition ». Journal of Taxation and Accounting 20, no 6 (31 décembre 2019) : 115–35. http://dx.doi.org/10.35850/kjta.20.6.05.
Texte intégralPark, Jongchan, et Sejoong Lee. « Quarterly Distribution of Asset Impairment Losses* ». Korean Accounting Review 45, no 1 (28 février 2020) : 147–71. http://dx.doi.org/10.24056/kar.2019.11.003.
Texte intégralLinnenluecke, Martina K., Jac Birt, John Lyon et Baljit K. Sidhu. « Planetary boundaries : implications for asset impairment ». Accounting & ; Finance 55, no 4 (26 octobre 2015) : 911–29. http://dx.doi.org/10.1111/acfi.12173.
Texte intégralThèses sur le sujet "Impairment of asset"
Hsu, Hsiao-Tang. « Comparison of Long-Lived Asset Impairments under US GAAP and IFRS ». Diss., Temple University Libraries, 2014. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/242160.
Texte intégralPh.D.
In this dissertation I investigate and compare the impairments of long-lived operating assets under US Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting Standards (IFRS) from different perspective, including the informativeness, determinants, and market valuation of asset impairments. A firm invests in long-lived operating assets with the expectation of generating future benefit. The decision or recognition of asset impairments implies such future benefit is expected to be lower than originally estimated. US GAAP and IFRS both require the recognition of impairment losses but their standards and accounting approaches are different in several ways. These distinctions raise the question whether the reported long-lived asset impairments under US GAAP and IFRS are comparable and motivate this dissertation. I investigate the predictive ability of reported asset write-offs for firms' future performance and find negative associations suggesting the informativeness of impairment losses. But such informativeness depends on the type of assets impaired, the accounting standards adopted, and the institutional characteristics. In general, aggregate impairments are persistently associated with future performance under IFRS but not US GAAP. The impairments of tangible assets have more predictive ability than those of intangibles. For IFRS adopters, enforcement takes a more important role in determining the informativeness of asset impairments than legal origins. I also examine the determinants and attributes of asset impairments under US GAAP and IFRS. I find both of them reflect certain economic factors and reporting incentives. Under US GAAP asset impairments strongly reflect GDP growth, unemployment rate, industry-trend and reporting incentives, including taking a big bath and income smoothing. Under IFRS the impairments reflect most economic factors but less reporting incentives. However, when enforcement is low in IFRS countries, firms tend to manage earnings through asset write-offs. I further address the market valuation of asset write-offs under US GAAP and IFRS. The reporting of asset impairments improves the explanatory power of accounting information for equity prices under IFRS but not US GAAP, especially when enforcement is high. The associations between asset write-offs and equity prices under IFRS in high enforcement countries are significantly different from those under US GAAP, implying investors weigh reported impairments under IFRS. I also use stock returns as an alternative metric of market valuation. Under US GAAP, asset write-offs are negatively associated with past, current, and future stock returns. Under IFRS in high enforcement countries the effects of impairment loss concentrate on past and current stock returns. The results of comparisons suggest asset write-offs under US GAAP and IFRS are not totally comparable from a market perspective. This dissertation contributes to literature on special items, impairment accounting, and reporting under IFRS. It is also related to the comparability of financial reporting under US GAAP and IFRS. While studies have compared overall properties of the two standards, examining the differences in a specific accounting area is also important as U.S. SEC express concern about the convergence of different accounting standards and whether U.S. should incorporate IFRS into its financial reporting systems.
Temple University--Theses
Alshabani, Waleed Mohammad. « An investigation of the effects of SFAS No.121 on asset impairment reporting and stock returns ». Thesis, University of North Texas, 2001. https://digital.library.unt.edu/ark:/67531/metadc3068/.
Texte intégralMalátová, Zuzana. « Přístup k testování účetní hodnoty aktiv dle IFRS ». Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-124939.
Texte intégralSiggelkow, Lena. « Analytical and empirical analyses on fixed asset write-offs ». Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-116920.
Texte intégralKanakriyah, Raed Muhammad. « The effect of asset impairment (IAS 36) in improving the quality of accounting information according to users' perspective : evidence from Jordan ». Thesis, Durham University, 2013. http://etheses.dur.ac.uk/7290/.
Texte intégralЖмайлова, О. Г., et В. О. Ляшенко. « Особливості оцінки зменшення корисності об’єктів основних засобів ». Thesis, Nauka i studia, 2014. http://essuir.sumdu.edu.ua/handle/123456789/59338.
Texte intégralAndrews, Richard Charles. « Impairment of assets : an empirical investigation ». Thesis, University of Hull, 2012. http://hydra.hull.ac.uk/resources/hull:7113.
Texte intégralVanin, Miriam <1987>. « IAS 36 Impairment of Assets - Goodwill Impairment tra Compliance e Disclosure ». Master's Degree Thesis, Università Ca' Foscari Venezia, 2012. http://hdl.handle.net/10579/1997.
Texte intégralLlerena, Gallardo Tania Katherine, et Tenorio Gisell Roca. « Análisis del impacto financiero y tributario de los desembolsos por contenido propio y derechos de transmisión bajo NIC38 de los activos intangibles en los canales de televisión de banda VHF en el Perú, 2017 ». Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2019. http://hdl.handle.net/10757/626390.
Texte intégralThe purpose of this research is to evaluate the financial and tax impact of disbursements for own content and transmission rights based on IAS 38 "Intangible Assets". Television channels are the main source of information, according to CONCORTV in 2017, citizens indicate that one of the media that has a greater presence at the local and regional level is television, although there is a certain dissatisfaction on the part of the citizen with respect to programming, since it is not cultural or educational. We are interested in investigating the own contents and transmission rights from the perspective of the intangible at the accounting level to be a particular case in a sector little investigated. The methodology used is the non-experimental design, the scope is exploratory research, since it is an accounting research plan applied in Peru, and the size of the sample is the television channels that have a greater market share, which concentrates 84 % in the telecommunications sector. This thesis will be developed in five chapters. In the first chapter, local and international investigations will be described. In the second chapter, the problems are posed, the hypotheses to be validated and the proposed objectives. In the third chapter, we will proceed to describe the methodology to be used is a mixed approach. In the fourth chapter, the results of the qualitative and quantitative analysis are presented and it is embodied in a practical case with which it is intended to identify capitalization disbursements by own content and transmission rights, identify the independent variables which can generate expectation of materials represent in the financial statements. In the fifth chapter conclusions and recommendations are analyzed.
Tesis
Martins, Joana Cordeniz. « Impairment of tangible fixed assets in the Portuguese listed companies : disclosures ». Master's thesis, NSBE - UNL, 2010. http://hdl.handle.net/10362/10299.
Texte intégralThe purpose of this project is to understand the practices of companies regarding recognition, measurement and disclosure of impairment of tangible fixed assets. The sample analysed is formed by the non-financial Portuguese listed companies. This research assumes the point of view of financial statements‟ users. It contributes to provide a database of information and an insight of the practices of the Portuguese listed companies about impairment of tangible fixed assets. The findings suggest that these companies do not provide satisfying information about impairments, in the sense that, in many companies, they do not provide information that is understandable and do not meet all the requirements of IAS 36.
Livres sur le sujet "Impairment of asset"
International Accounting Standards Committee. Impairment of assets. London : International Accounting Standards Committee, 1998.
Trouver le texte intégralBoard, Accounting Standards. Impairment of tangible fixed assets. London : Accounting Standards Board, 1996.
Trouver le texte intégralBoard, Accounting Standards. Impairment of fixed assets and goodwill. London : Accounting Standards Board, 1997.
Trouver le texte intégralInternational Accounting Standards Committee. Impairment of assets : Proposed international accounting standard. London : International Accounting Standards Committee, 1997.
Trouver le texte intégralMichael, Schiff, Sondhi Ashwinpaul C et National Association of Accountants, dir. Impairments and writeoffs of long-lived assets. Montvale, N.J : National Association of Accountants, 1989.
Trouver le texte intégralBoard, Accounting Standards. IASB proposals on business combinations,impairment and intangible assets. Kingston upon Thames : ASB Publications, 2002.
Trouver le texte intégralBoard, International Accounting Standards. International Accounting Standard 36 Impairment of assets, and International Accounting Standard 38 Intangible assets. London : IASB, 2004.
Trouver le texte intégralImpairment of assets nach international accounting standards : Anwendungshinweise und Zweckmässigkeitsanalyse. Frankfurt am Main : P. Lang, 2002.
Trouver le texte intégralBoard, Financial Accounting Standards. Accounting for the impairment or disposal of long-lived assets. Norwalk, Conn : Financial Accounting Standards Board, 2001.
Trouver le texte intégralNailor, Hans. Impairment of fixed assets and goodwill : A commentary on FRS 11. London : Gee, 1999.
Trouver le texte intégralChapitres de livres sur le sujet "Impairment of asset"
Schwarzbichler, Martin, Christian Steiner et Daniel Turnheim. « Impairment of Assets (Fixed Assets and Goodwill) ». Dans Financial Steering, 343–70. Cham : Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-75762-9_8.
Texte intégralBuschhüter, Michael, et Andreas Striegel. « IAS 36 – Impairment of Assets ». Dans Kommentar Internationale Rechnungslegung IFRS, 888–954. Wiesbaden : Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6633-9_32.
Texte intégralHussey, Roger, et Audra Ong. « Statement of Financial Position – Intangible Assets and Impairment ». Dans Corporate Financial Reporting, 72–87. London : Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52766-0_5.
Texte intégralRiccardi, Lorenzo. « Accounting Standards for Business Enterprises No. 8—Impairment of Assets ». Dans China Accounting Standards, 55–66. Singapore : Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_12.
Texte intégralKicová, Marianna. « Financial Reporting on Impairment of NonCash-Generating Assets by Public Sector ». Dans Global Versus Local Perspectives on Finance and Accounting, 297–305. Cham : Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-11851-8_28.
Texte intégralKryatova, Lyudmila A., Elvira N. Borisova, Aleksandr M. Zarubetsky, Anna A. Gamilovskaya et Aleksandr V. Hijnyak. « Impairment of Non-financial Non-current Assets Under IFRS in the COVID-19 Pandemic ». Dans Advances in Science, Technology & ; Innovation, 313–16. Cham : Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-04289-8_53.
Texte intégralOrosz, Péter, Ágnes Vadász, Dániel Sándor Veres, Zsolt Berentei, István Gubucz, Sándor Nardai, Balázs Kis et István Szikora. « Living with a Brain AVM : A Quality of Life Assessment ». Dans Acta Neurochirurgica Supplement, 71–76. Cham : Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-63453-7_10.
Texte intégral« Asset Impairment ». Dans IFRS® Made Easy, 129–41. Hoboken, NJ, USA : John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119200772.ch11.
Texte intégral« Intangible Assets, Goodwill, and Asset Impairment and Disposal Issues ». Dans Common U.S. Gaap Issues Facing CPAs, 8–1. New York, NY : American Institute of Certified Public Accountants, Inc., 2018. http://dx.doi.org/10.1002/9781119514275.ch8.
Texte intégral« Asset Impairments ». Dans Fair Value Accounting Fraud, 99–109. Hoboken, NJ, USA : John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119198260.ch9.
Texte intégralActes de conférences sur le sujet "Impairment of asset"
Mitić, Vladimir, Tamara Kokić, Miloš Petković et David Tereladze. « Correlation Between Asset Impairment and Profitability of Serbian Listed Companies ». Dans FINIZ 2019. Belgrade, Serbia : Singidunum University, 2019. http://dx.doi.org/10.15308/finiz-2019-52-57.
Texte intégralAndrews, Richard. « Fair Value, Earnings Management and Asset Impairment : The Impact of a Change in the Regulatory Environment ». Dans Annual International Conferences on Accounting and Finance. Global Science & Technology Forum (GSTF), 2012. http://dx.doi.org/10.5176/2251-1997_af21.
Texte intégralRibeiro a b, Madalena, et Abel Gomes a. « Creating Accessibility to Web Contents for Colorblind People ». Dans Applied Human Factors and Ergonomics Conference. AHFE International, 2019. http://dx.doi.org/10.54941/ahfe100147.
Texte intégralWobbrock, Jacob O. « Session details : Memory Impairments & ; Motor Impairments ». Dans ASSETS '17 : The 19th International ACM SIGACCESS Conference on Computers and Accessibility. New York, NY, USA : ACM, 2017. http://dx.doi.org/10.1145/3257982.
Texte intégralPapy, Mariah, Duncan Calder, Ngu Dang, Aidan McLaughlin, Breanna Desrochers et John Magee. « Simulation of Motor Impairment with ». Dans ASSETS '19 : The 21st International ACM SIGACCESS Conference on Computers and Accessibility. New York, NY, USA : ACM, 2019. http://dx.doi.org/10.1145/3308561.3354623.
Texte intégralTrewin, Shari. « Session details : Visual impairment simulation ». Dans ASSETS '12 : The 14th International ACM SIGACCESS Conference on Computers and Accessibility. New York, NY, USA : ACM, 2012. http://dx.doi.org/10.1145/3245897.
Texte intégralRavet, Fabien, Atle Børnes, Carlos Borda, Even Tjåland, Halfdan Hilde et Marc Niklès. « DEH Cable System Preventive Protection With Distributed Temperature and Strain Sensors ». Dans 2012 9th International Pipeline Conference. American Society of Mechanical Engineers, 2012. http://dx.doi.org/10.1115/ipc2012-90274.
Texte intégralKacorri, Hernisa, Sergio Mascetti, Andrea Gerino, Dragan Ahmetovic, Hironobu Takagi et Chieko Asakawa. « Supporting Orientation of People with Visual Impairment ». Dans ASSETS '16 : The 18th International ACM SIGACCESS Conference on Computers and Accessibility. New York, NY, USA : ACM, 2016. http://dx.doi.org/10.1145/2982142.2982178.
Texte intégralMascetti, Sergio. « Session details : Users with Visual Impairments ». Dans ASSETS '16 : The 18th International ACM SIGACCESS Conference on Computers and Accessibility. New York, NY, USA : ACM, 2016. http://dx.doi.org/10.1145/3254071.
Texte intégralLimprayoon, Jirachaya "Fern", Prithu Pareek, Xiang Zhi Tan et Aaron Steinfeld. « Robot Trajectories When Approaching a User with a Visual Impairment ». Dans ASSETS '21 : The 23rd International ACM SIGACCESS Conference on Computers and Accessibility. New York, NY, USA : ACM, 2021. http://dx.doi.org/10.1145/3441852.3476538.
Texte intégral