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impairment

Czech translation: znehodnocení/snížení hodnoty

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:impairment
Czech translation:znehodnocení/snížení hodnoty
Entered by: Pavel Prudký

18:26 Oct 14, 2012
English to Czech translations [PRO]
Bus/Financial - Accounting / --
English term or phrase: impairment
According to IFRS, a write-down is only permissible for major impairments.
--
Revaluation method
As an allowed alternative treatment of the continued acquisition and production costs, a revaluation can be done for a group of property, plant and equipment in the continuation of the carrying amounts of property, plant and equipment. As original value of each individual tangible asset within a group consider the fair value of the corresponding asset on the day of the revaluation less later resulting write-down and impairments of the value.
--
Losses on the remeasurement of short-term securities
1. If the current market value has dropped below the acquisition cost and if objective and evident facts indicate permanent impairment (cf. IAS 39.59 et seq.), the equity account is released to the income statement (IAS 39.67) with due regard to the impairments that may previously have been recognised through equity and the acquisition cost is corrected down to the current value of the security as affecting current-period result
Pavel Prudký
znehodnocení/snížení hodnoty
Explanation:
x
Selected response from:

jankaisler
Local time: 08:49
Grading comment
děkuji
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +4znehodnocení/snížení hodnoty
jankaisler


  

Answers


3 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +4
znehodnocení/snížení hodnoty


Explanation:
x

jankaisler
Local time: 08:49
Native speaker of: Czech
PRO pts in category: 31
Grading comment
děkuji

Peer comments on this answer (and responses from the answerer)
agree  Jiri Lonsky: Přesně tak
1 hr
  -> Dík Jiří!
agree  Zbyněk Táborský: pokles hodnoty
1 hr
  -> Dík Zbyňku!
agree  Ivan Šimerka
2 hrs
  -> Dík Ivane!
agree  Petr Kedzior
2 hrs
  -> Dík Petře!
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