GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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11:15 Aug 9, 2018 |
French to English translations [PRO] Bus/Financial - Law: Taxation & Customs / CIR tax return form | |||||||
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| Selected response from: AllegroTrans United Kingdom Local time: 00:44 | ||||||
Grading comment
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Summary of answers provided | ||||
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4 +2 | impaired fixed assets |
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4 | extraordinary depreciation of fixed assets |
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Discussion entries: 5 | |
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impaired fixed assets Explanation: Comptabiliser la sortie de l'actif d'une immobilisation détruite https://www.compta-online.com/comptabiliser-la-sortie-de-act... Translate this page 20 Mar 2017 - Une immobilisation sinistrée, totalement détruite et inutilisable est sortie de l'actif du bilan. Deux modes de comptabilisation sont possibles. An asset impairment arises when there is a sudden drop in the fair value of an asset below its recorded cost. The accounting for asset impairment is to write off the difference between the fair value and the recorded cost. ... Impairment only occurs when the amount is not recoverable.17 May 2017 Fixed asset impairment accounting — AccountingTools https://www.accountingtools.com/articles/2017/5/17/fixed-ass... Impairment of Fixed Assets | Definition | Examples | Journal Entries https://accountingexplained.com/financial/non-current-assets... Impairment of Fixed Assets. Impairment of a fixed asset is an abrubt decrease of its fair value due to damage, absolecense etc. When impairment of a fixed asset occurs, the business has to decrease its value in the balance sheet and recognize a loss in the income statement. |
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Grading comment
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