IMPAIRMENT TEST title: impairment test (FIN-SEM-BCS) (SAP Library - Glossary)
IMPAIRMENT TEST category: Business Consolidation (FIN-SEM-BCS)
IMPAIRMENT TEST explained:
Method for treating goodwill in the consolidation of investments.
The impairment test is based on the assumption that goodwill has an indefinite or undeterminable useful life and can, therefore, not be amortized on an ordinary basis.
Instead, goodwill undergoes an annual impairment test, in which the fair value of the goodwill of a consolidation unit is calculated and compared to its book value. If the fair value is less than the book value, the goodwill is written down to the fair value.
More terms such as impairment test in Dictionary I.
- Manual Issue Variant Type:
- Help classify issues that have the same structure of sections and columns. In the case of daily newspapers, the issue variant type could be said to represent the weekday. The issue variant type is also impairment test definition.
- Manual Interim Settlement:
- Help accounting with regard to a rebate arrangement before expiration of the validity period of the arrangement. Interim settlement also covers conditions with regard to which settlement is not yet due impairment test explain.
- Manual Initial Measurement:
- Help Initial measurement of a financial asset or a financial liability. In accordance with the IAS, acquisition costs and fair value are to be used for this impairment test what is.
- Manual Individual Customer Requirement:
- Help requirement in a plant that is created by a sales order and transferred separately to materials planning (MRP). The system creates a new line in the requirements/stock overview of the material for impairment test meaning.
- Manual Incentive And Commission Management:
- Help application that calculates and represents all types of variable remunerations for employees and partners. It provides up-to-date information for employees, partners and managers on earned and impairment test abbreviation.
