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サマリー
あらすじ・解説
AS 28 aims to ensure that no asset is carried in the balance sheet at a value more than it's recoverable amount. The standard prescribes the methodology for conducting Impairment review for an asset and accounting treatment thereof.
AS 28 aims to ensure that no asset is carried in the balance sheet at a value more than it's recoverable amount. The standard prescribes the methodology for conducting Impairment review for an asset and accounting treatment thereof.