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| Author: | Smith, K. |
| Title: | Asset impairment disclosures |
| Journal: | Journal of Accountancy
1994 : DEC, p. 57-64 |
| Index terms: | ACCOUNTING FINANCE DISCLOSURE |
| Language: | eng |
| Abstract: | Current reporting practices for unrealized asset impairments are inconsistent. To address this problem, in December 1990 the Financial Accounting Standards Board issued a discussion memorandum, followed in November 1993 by an exposure draft, Accounting for the Impairment of Long-Lived Assets. This article explores the costs and benefits of providing asset impairment information to see if such disclosures might impair a company's performance. |
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