Concepedia

Impairment Reporting

Impairment Reporting is a financial reporting requirement that specifies the process and criteria for recognizing and disclosing a reduction in the recoverable amount of an asset when its carrying value exceeds its recoverable amount, distinguishing it from other reporting requirements by focusing exclusively on the identification, measurement, and communication of asset value declines.

44

Publications

2.1K

Citations

91

Authors

78

Institutions

Publications per year

2017–2026

13

Parents

Publications

44

An Examination of Long-Lived Asset Impairments

Edward J. Riedl · The Accounting Review · 2004 · 394 citations

, , +16

SF-36 Summary Scores

Gregory E. Simon, Dennis A. Revicki, Louis C. Grothaus et al. · Medical Care · 1998 · 214 citations

, , +16

Psychologist impairment: What is it, how can it be prevented, and what can be done to address it?

Penni L. Smith, Shannon B. Moss · Clinical Psychology Science and Practice · 2009 · 108 citations

, , +9

Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance

Andrei Filip, Thomas Jeanjean, Luc Paugam · Journal of Business Finance &amp Accounting · 2014 · 104 citations

, , +14

Impact of Rome IV irritable bowel syndrome on work and activities of daily living

Vivek C. Goodoory, Cho Ee Ng, Christopher J. Black et al. · Alimentary Pharmacology & Therapeutics · 2022 · 90 citations · Full text

, , +16

1–5 of 44

Authors

91

  1. TM
    Tyrone M. Carlin

    Macquarie University, Australia

    3 publications · 108 citations

    3

    h-index

  2. LP
    Luc Paugam

    HEC Paris, France

    3 publications · 179 citations

    3

    h-index

  3. NF
    Nigel Finch

    The University of Sydney, Australia

    3 publications · 108 citations

    3

    h-index

  4. EJ
    Edward J. Riedl

    Boston University, United States

    2 publications · 464 citations

    2

    h-index

  5. AF
    Andrei Filip

    École Supérieure des Sciences Économiques et Commerciales, France

    2 publications · 141 citations

    2

    h-index

1–5 of 91

Institutions

78

  1. École Supérieure des Sciences Économiques et Commerciales

    Cergy, France

    3 h-index

    4 publications

    216 citations

  2. CY Cergy Paris Université

    Cergy-Pontoise, France

    3 h-index

    3 publications

    179 citations

  3. The University of Sydney

    Sydney, Australia

    2 h-index

    3 publications

    132 citations

  4. Indiana University

    Bloomington, United States

    2 h-index

    2 publications

    30 citations

  5. Macquarie University

    Sydney, Australia

    2 h-index

    4 publications

    92 citations

  6. The Ohio State University

    Columbus, United States

    2 h-index

    2 publications

    30 citations

  7. University of Naples Federico II

    Naples, Italy

    2 h-index

    1 publications

    24 citations

  8. The University of Melbourne

    Melbourne, Australia

    1 h-index

    3 publications

    66 citations

1–8 of 78

Venues

  1. SSRN Electronic Journal

    Repository · 5 publications · 181 citations

    5

    h-index

  2. The Accounting Review

    4 publications · 483 citations

    4

    h-index

  3. Journal of Business Finance &amp Accounting

    3 publications · 183 citations

    3

    h-index

  4. Accounting in Europe

    2 publications · 88 citations

    2

    h-index

  5. Procedia Economics and Finance

    2 publications · 35 citations

    2

    h-index

1–5