TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

impairment test [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2008-03-20

English

Subject field(s)
  • Financial Accounting
CONT

The impairment test involves deducting the fair value of the identified tangible and intangible assets from the fair value of the reporting unit. If the remainder is less than the carrying value of goodwill, an impairment charge is recorded in the operating expense section of the income statement.

French

Domaine(s)
  • Comptabilité générale
DEF

Comparaison de la juste valeur d'un actif avec sa valeur comptable dans le but d'établir s'il y a lieu de constater une perte de valeur correspondant à l'excédent de la valeur comptable de l'actif sur sa juste valeur.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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