Impairment of Fixed Assets - Softcover

PricewaterhouseCoopers

 
9781860890420: Impairment of Fixed Assets

Synopsis

A commentary by PricewaterhouseCoopers on FRS 11 Impairment of fixed assets and goodwill which was published in July 1998 and applies to accounting periods ending on or after 23 December 1998. This book considers the content of the standard and explores the practical accounting issues arising from impairment tests which are complex and subjective. The new standard deals with the recognition, measurement and presentation of impairments (similar to permanent diminutions in value) of fixed assets and capitalised goodwill.

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