term test impairment help what is
Meaning of impairment test. What is it: investments. The impairment test is based on the assumption.

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Definition impairment test

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 List:
Help A checklist that contains unplanned items that must be finished in the project. This list refers to the whole project and is therefore directly assigned to a project definition impairment test definition.
Manual Inflation Gain Or Loss:
Help revenue, in inflation accounting, arising as a result of inflation. These items fall into several categories, depending on what is to be adjusted: In the case of fixed assets, the item is an impairment test explain.
Manual Input Length:
Help The one-dimensional input component in a production process. The length of this component varies from machine to machine impairment test what is.
Manual ID Mapping (SRM-CI):
Help A correlation of the identifiers (keys) of similar or identical master data objects from the same or different back-end systems impairment test meaning.
Manual Inflation Adjustment Document:
Help An accounting document whose purpose is to adjust a G/L account, asset, inventory, or other object for inflation impairment test abbreviation.
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