Examples of 'impairment tests' in a sentence
Meaning of "impairment tests"
Impairment tests: A process of evaluating and assessing the value of assets to ensure they are not overstated on the financial statements
How to use "impairment tests" in a sentence
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impairment tests
Impairment tests on goodwill are based on the following assumptions.
These assets are then subject to impairment tests to assess their recoverability.
Impairment tests are carried out systematically at least once a year.
The discount rate applied is the same as for impairment tests on goodwill.
They are subject to impairment tests when there is evidence of impairment.
Trademarks with indefinite useful lives are not amortized and are subject to impairment tests.
The other impairment tests did not lead to recognition of impairment of goodwill.
Residual goodwill considered as permanent is not amortized but subject to yearly impairment tests.
Impairment tests are performed using the relief from royalty method.
This note described the methods used to carry out the related annual impairment tests.
For purposes of impairment tests goodwill is allocated to cash generating units.
Assessment of the recoverability of the assets through the findings obtained from the impairment tests.
The impairment tests for goodwill did not lead to any need for impairment.
It notes the amortisation methods and value impairment tests used for each intangible asset category.
These impairment tests did not disclose the need to recognise any impairment losses.
See also
Companies with more than one CGU should carry out impairment tests.
These impairment tests were calculated using exchange rates in eff ect on the closing date.
How our audit addressed this risk We reviewed the basis for implementing these impairment tests.
Impairment tests on goodwill allocated to AREVA NC and AREVA NC are performed by comparing.
Estimated impairment of goodwill The Company performs annual goodwill impairment tests.
The methodology used to carry out impairment tests is described in note 1.
For their part, impairment tests resulted in no impairment losses to trade names and circulation.
Goodwill is not amortized, but is subject to annual impairment tests.
However, it must undergo impairment tests at every indication of a value loss index.
Determining the recoverable amount of cash-generating units in connection with annual impairment tests of goodwill ;.
In the case of goodwill, impairment tests are carried out systematically at least once a year.
Checking, using sample testing techniques, the mathematical correctness of the impairment tests performed by management ;.
Impairment tests are carried out annually, or when indicators show that assets may be impaired.
Goodwill is allocated to cash-generating units for the purpose of carrying out the impairment tests.
The impairment tests conducted on other non-current assets did not result in any additional impairment.
No impairment of goodwill was recognized as a result of the annual impairment tests in 2017.
Impairment tests were carried out using the methods detailed in note 6.f . of the Accounting Policies.
No impairment losses were recognized as a result of the impairment tests carried out in 2016.
The most significant movement in 2013 was the result of the impairment tests performed.
Since 2009, the Group has carried out quarterly impairment tests on these assets.
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