Matches in DBpedia 2015-10 for { ?s ?p "An Impairment cost must be included under expenses when the book value of a non-current asset exceeds the recoverable amount. Impairment of assets is the diminishing in quality, strength amount, or value of an asset. Fixed assets, commonly known as PPE, refers to long-lived assets such as buildings, land, machinery, and equipment; these assets are the most likely to experience impairment, which may be caused by several factors. Under IFRS, the Impairment cost is calculated using two methods:The Incurred Loss Model;Expected Loss Model↑"@en }
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- Impairment_cost abstract "An Impairment cost must be included under expenses when the book value of a non-current asset exceeds the recoverable amount. Impairment of assets is the diminishing in quality, strength amount, or value of an asset. Fixed assets, commonly known as PPE, refers to long-lived assets such as buildings, land, machinery, and equipment; these assets are the most likely to experience impairment, which may be caused by several factors. Under IFRS, the Impairment cost is calculated using two methods:The Incurred Loss Model;Expected Loss Model↑".