Impairment reviews: Theory and practice

Edwards, John Richard ORCID: https://orcid.org/0000-0002-1526-8523 2007. Impairment reviews: Theory and practice. Student Accountant , pp. 52-55.

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Abstract

This article outlines the circumstances in which an impairment review is required, and provides students with a short question to work through, as well as the solution. It also examines recent impairment reviews reported by Unilever and Vodafone, and considers both the potential and pitfalls associated with this new method of financial reporting.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Publisher:	ACCA
ISSN:	1473-0979
Last Modified:	24 Oct 2022 10:02
URI:	https://orca.cardiff.ac.uk/id/eprint/42955

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