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impairment of assets

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › impairment of assets

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by Stephen Widberg.
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  • March 14, 2021 at 2:27 pm #614414
    Noah098
    Member
    • Topics: 935
    • Replies: 352
    • ☆☆☆☆☆

    sir as per my study text, one of the external indicators of impairment is when “entity’s net assets are measured at more than its market capitalisation”

    sir a lower market cap compared to net assets could also possibly suggest that the company is undervalued, and not necessarily that the assets are mispriced or impaired.

    March 15, 2021 at 12:14 pm #614461
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    I totally agree – it MAY be be an impairment indicator – all down to judgement.

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