Parkluo it SI (2006, Sze It Seow) has studied loss from impairment of tangible assets, especially machine building. Equipment and real estate Due to the cost of capital surplus (Excess Capital Cost) measured by the estimated price under cost price guidelines. Researchers use to interpret the requirements in accounting standards using symbols and equations, and algebra.Nickels fin (Nigel Finch, 2007) have been studied for intangible assets with an impairment that decorate the profit analysis method operating in the current disclosure of a large Australia 10. First, The NA's accounting standards, asset impairment do not have come in Australia in the year 2005 that affect financial statements for year 2006 results study found that disclosure of individual acts have the same format and produces a price asked if the factors safeguarding for the determination of impairment of intangible assets under new accounting standards may be caused by an accounting profit and decoration.Han and Carla a thahio (Carla Hughes and Pat Hayn, 2005) has been studying the scorecard of impairment of goodwill based on the disclosure in the financial statements of the joint venture that is purchased will allow investors to effectively repel said about the impairment of goodwill or not because of the cancellation of a regional goodwill and cutting method. A follow-up study of batkhong Division at the next operation after it was found that the acquisition of the information disclosed cannot be annulled, financial statement users are tired of cut and Mr Goodwill. As well as the nature of the acquisition is an important indicator in eliminating from the regional goodwill rather than disclose information on others of the acts that have been purchased. Cut from a goodwill impairment occurs after the Economic goodwill on average 3-4 years the company La-3 delay cutting from the Distributor. Expanded to more than 10 years.Lin and Taitung m Byron Shah Nickels fin (Tyrone M. Carlin and Nigel Finch, 2003) Consult the test impairment of goodwill under IFRS-the side is not possible and scams. Applying IFRS accounting principles are the same, has changed. An important example is the goodwill that has been established over time, and amortization has been canceled, but use impairment tests of goodwill instead. The new rules have been criticized greatly, that increases the chances of collecting the financial statements are based on discretion and not checking. Researchers found that the major problem arising from the second that of comparable financial statements will be reduced. At the policy level Researchers have set questions in the batthi complex and difficult of IFRS impairment test to the organizer and the auditor.Tai Chi Ron m car koenfin and Lin (Tyrone M. Carlin and Nigel Finch, 2008) has studied the rate charged to reduce mess. Evidence about impairment testing of goodwill that trick by selecting a charge rate reductions that are important factors in the area to try to measure the value of cash flow figure in determining the expected value will be returned. Discretion of the proposed joint venture reporting to determine the rate of charge will result in drastic reduction of test results under IFRS impairment charge rate selection reduces the opportunity to avoid impairment losses and affect transparency, comparable and useful for decision.
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