标题: Impairment vs Downward revaluation [打印本页]

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作者: cross-ied    时间: 2011-7-11 18:39     标题: Impairment vs Downward revaluation

What is the difference between asset Impairment and downward revaluation?

Under US GAAP is the following valid after a revaluation

The new Book Value of the asset = Historical Cost - Accumulated Depreciation - Loss due to downward revaluation.

thanks!

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