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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Impaired asset ： ウィキペディア英語版 Impaired asset According to U.S. accounting rules (US GAAP), the value of an asset is impaired when the sum of estimated future cash flow from that asset is less than the book value of the asset. At this point an impairment loss should be recognized, which is done by taking the difference between the fair market value and the book value and recording this amount as the loss. This basically records the asset as if it were being acquired brand new at its fair market value, recording this as its new book value.〔Albrecht, S., Stice, E., Stice, J., & Swain, M. (2011). ''Accounting: Concepts and applications'' (11th ed.). Mason: South-Western, p. 396–397〕 This is a common occurrence for goodwill where a company will purchase another company for more than the value of the net assets of the target company. Under US GAAP, goodwill is tested annually for impairment. ==See also== *Lower of Cost or Market 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Impaired asset」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.