| dbpedia-owl:abstract
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- En économie, une dépréciation est une perte de valeur d'un bien, ou plus généralement d'une monnaie.En comptabilité générale, une dépréciation est la constatation comptable d'une moins-value probable sur un élément d'actif.
- An Impairment cost must be included under expenses when the carrying value of a non-current asset exceeds the recoverable amount. Impairment of assets is the diminishing in quality, strength amount, or value of an asset. Fixed assets, commonly known as PPE, refers to long-lived assets such as buildings, land, machinery, and equipment; these assets are the most likely to experience impairment, which may be caused by several factors. Under IFRS, the Impairment cost is calculated using two methods: The Incurred Loss Model;Expected Loss Model↑
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| rdfs:comment
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- En économie, une dépréciation est une perte de valeur d'un bien, ou plus généralement d'une monnaie.En comptabilité générale, une dépréciation est la constatation comptable d'une moins-value probable sur un élément d'actif.
- An Impairment cost must be included under expenses when the carrying value of a non-current asset exceeds the recoverable amount. Impairment of assets is the diminishing in quality, strength amount, or value of an asset. Fixed assets, commonly known as PPE, refers to long-lived assets such as buildings, land, machinery, and equipment; these assets are the most likely to experience impairment, which may be caused by several factors.
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