GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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07:28 Jul 19, 2016 |
Italian to English translations [PRO] Bus/Financial - Finance (general) | |||||||
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| Selected response from: James (Jim) Davis Seychelles Local time: 12:31 | ||||||
Grading comment
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Summary of answers provided | ||||
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5 +2 | down to the carrying amount of the goodwill; |
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5 -1 | up to its full amount |
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Summary of reference entries provided | |||
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Previous KudoZ question - up to the amount of |
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del valore contabile del goodwill fino a concorrenza del suo ammontare; down to the carrying amount of the goodwill; Explanation: The impairment loss on a cash generating unit to which goodwill is allocated is recognised (charged or expensed if you like) as follows: first it is reduced down to the carrying amount of the goodwill; The impairment loss must be recognised through profit and loss. L’impairment loss di una CGU a cui è allocato un goodwill è imputata come segue: in primo luogo, si procede alla riduzione del valore contabile del goodwill fino a concorrenza del suo ammontare; L’impairment loss deve essere imputata a conto economico. There you go mate. |
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Grading comment
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