An impairment test for goodwill with indefinite useful life. This test is typically carried out on an annual basis, by...

The smallest identifiable group of assets that generates its own cash inflows. In other words, this unit (or group of...

It stands for cash generating unit; it is the smallest identifiable group of assets that generates its own cash inflows....

In connection with assets (tangible assets / fixed assets or intangible asset such as goodwill), it is the amount that...

The sums of income tax that an entity can recover in the future. These income taxes are typically recorded as...

An impairment testing for goodwill with indefinite useful life. This testing is typically carried out on an annual basis, by...

The systematic process of gradually reducing the amount of a goodwill asset by recording a periodic amortization charge. In accounting...

An asset (intangible asset) whose value is reflected in the amount by which the assets of an entity exceed their...

A synonym for non-current asset; an asset that is not a current asset; typically, it has a long-term life and...

An asset that cant be realized or is intended to be sold or fully utilized in a normal operating cycle...