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| Author: | Chang, O. H. Nichols, D. R. |
| Title: | Should impaired operating assets be written down. Controllers, analysts, and auditors tell what they would do (Abschreibungsverfahren) |
| Journal: | Management Accounting (US)
1991 : DEC, VOL. 73:6, p. 29-32 |
| Index terms: | |
| Freeterms: | FINANZMANAGEMENT |
| Language: | eng |
| Abstract: | Conflicting options on asset writedowns offer ambiguous guidelines for management accountants. Controllers, auditors, and financial analysts generally agree on writedowns but differ on the value to report for assets that are written down. |
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