A test for impairment is an assessment exercise carried out an entity to determine the possible existence of impairment losses...

An allowance (provision) that is created by a bank for potential impairment losses (that may arise from the loans and...

An allowance (provision) that is created by a bank or entity for potential impairment losses (that may arise from the...

An allowance (provision) that is created by a bank for potential impairment losses (that may arise from the loans and...

An allowance (provision) that is created by a bank for potential impairment losses (that may arise from the loans and...

An impairment allowance that is defined and set by a regulatory authority. By nature impairment allowances are created for impairment...

The loss in value that results from impairment. More specifically, it is the amount by which the carrying amount (book...

The risk that a financial loss will be incurred by a party to a financial instrument (or broadly any financial...

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

The loss in goodwill that may result from a host of internal and external sources. In accounting, this is recorded...