Utrata wartości aktywów w świetle regulacji międzynarodowych i amerykańskich
Impairment of assets in the light of international and American regulations

Summary/Abstract: This paper presents a comparison of standards concerning the impairment of assets – IAS 36 and FAS 144. The article discusses main differences between the mentioned regulations: different definitions of impairment and recoverable amount, different processes of recognition and measurement of impairment loss and different present value techniques. The paper consid-ers also which of the analyzed solutions gives a better economic representation of the impair-ment issue.

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