Impairment-Test Nr. Brasilien

Impairment-Test Nr. Brasilien

Josimar Pires da Silva

41,44 €
IVA incluido
Disponible
Editorial:
KS OmniScriptum Publishing
Año de edición:
2024
ISBN:
9786208402938
41,44 €
IVA incluido
Disponible

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Sobre IBD

Mit dem Beginn des Konvergenzprozesses in Brasilien wurde CPC 01 - Reduktion auf den erzielbaren Wert von Vermögenswerten - vom Ausschuss für Rechnungslegungsvorschriften am 14/07/07 genehmigt und anschließend am 06/08/2010 aktualisiert (CPC 01 - R1), mit dem grundlegenden Ziel, die mögliche Reduktion auf den erzielbaren Wert von Vermögenswerten zu überprüfen. Diese Verlautbarung legt fest, dass die Organisation sicherstellen muss, dass ihre Vermögenswerte zu einem Betrag erfasst werden, der ihren erzielbaren Wert nicht übersteigt. Somit sind die Bewertung und der Ansatz von Vermögenswerten eng mit ihrer Fähigkeit verbunden, zukünftige Cashflows zu generieren.

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