Examples of 'impairment test' in a sentence
Meaning of "impairment test"
Impairment test: A method used to assess the decline in value or usefulness of an asset. It is often conducted to determine if the carrying amount of an asset on a company's balance sheet should be adjusted
How to use "impairment test" in a sentence
Basic
Advanced
impairment test
An impairment test is realized during each closing.
The solicitor is insisting on another impairment test.
An impairment test is carried out on each material financial asset.
Waiver of the mandatory annual impairment test.
The impairment test was based on the following key assumptions.
In addition to the annual impairment test.
An impairment test is carried out as soon as any indication of impairment is detected.
Specific work performed over the impairment test included.
A mandatory impairment test is required to be performed immediately prior to the reclassification.
Goodwill is not amortized but is subject to an impairment test that is.
The impairment test took into account the following assumptions.
Tangible assets are subject to an impairment test if there is any indication of impairment.
The impairment test did not result in the recognition of any impairment loss.
Therefore it is not subject to the impairment test as in respect of cinematographic works.
The impairment test did not occur in the context of the grandfathering clause.
See also
Intangible assets with an indefinite useful life are subject to an annual impairment test.
Minimal impairment test.
Intangible assets with an unlimited life span have been subjected to an impairment test.
The management performed impairment test and presented us with the outcome.
It is not possible to determine the outcome of the impairment test at this time.
The impairment test is performed in the fourth quarter after completion of business planning.
This asset is not amortized and is the subject of an annual impairment test.
Projected cash flows for the impairment test were based on updated business plan version.
Sears argues that the impugned legislation fails the minimal impairment test in two respects.
The impairment test involves comparing the book value of the investment to its market value.
Requires a test for the adequacy of recognised insurance liabilities and an impairment test for reinsurance.
An impairment test involves comparing the carrying amount of each CGU with the recoverable amount.
The Company performs its goodwill impairment test at the reporting unit level.
The Company first performs a qualitative assessment to determine if the quantitative impairment test is required.
An impairment test was performed on the Transmission and Distribution fixed assets.
If such evidence exists, an impairment test is performed.
For impairment test purposes, goodwill is allocated to CGUs.
Therefore, no investment impairment test was conducted.
However, these assets are subject to an annual impairment test.
For impairment test purposes, goodwill is allocated to cash generating units.
When indicators of impairment are present, an impairment test is performed.
For impairment test purposes, it is linked to the PIMACO subsidiary cash generating unit.
If indications of a decline in value exist, an impairment test is performed.
Impairment test methods of cash generating units are detailed in Note 1.10 below.
Goodwill is not amortised, but subjected each year to impairment test.
We perform our annual impairment test as of October 1.
During the quarter, we performed our annual goodwill impairment test.
Goodwill is subject to an annual impairment test by Cash Generating Unit, or " CGU.
The guidance eliminates Step 2 from the goodwill impairment test.
The Corporation will perform its annual impairment test on goodwill during the fourth quarter of 2016.
The Company selected September 30 as the date for the required annual impairment test.
The Corporation performed its annual impairment test for goodwill during the last quarter of 2017.
Application of the concepts of fair value, substance over form, component-based approach, impairment test.
Subsequently, the Corporation performed its annual goodwill impairment test on its new organizational structure.
The impairment test in Fastweb was undertaken in the fourth quarter of 2012.
You'll also be interested in:
Examples of using Test
Show more
Mechanical tensile test prehoistable navigation lights
A test with tripping is compulsory on installation startup
Before the test we had art class
Examples of using Impairment
Show more
An impairment test is realized during each closing
You have a neurological impairment called somatoparaphrenia
Impairment testing is done at the individual investment level
