Impairment of Asset
Impairment of Asset
SOMMARIO: 1. Introduzione allo IAS 36. – 2. Gli indizi di impairment. – 3. L’impairment test: il calcolo del valore recuperabile. – 3.1. Calcolo del fair value al netto dei costi di dismissione. – 3.2. Calcolo del valore d’uso. – 3.2.1. La stima dei flussi attesi. – 3.2.2. L’individuazione del tasso. – 4. L’impairment test: la rilevazione contabile della perdita. – 5. La definizione della Cash Generating Unit. – 6. L’avviamento e la Cash Generating Unit. – 7. La imputazione della perdita di valore di una CGU. – 8. La ripresa di valore. – 9. Informazione extracontabile.
Impairment; principi contabili; bilancio, IAS IFRS; Bilancio; Impairment, IAS IFRS, Bilancio, Impairment, Ias 36; valore d'uso; fair value
Impairment; principi contabili; bilancio, IAS IFRS; Bilancio; Impairment, IAS IFRS, Bilancio, Impairment, Ias 36; valore d'uso; fair value
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