Russian Federation
All organizations must comply with current financial reporting requirements and provide investors and other stakeholders with high-quality information for decision-making. Traditionally, asset depreciation raises many questions. The impact of inflation and higher interest rates on cash flow forecasts and discount rates has led to an increase in the number of cases of impairment of fixed assets. The article discusses the problems of presenting adequate information used in impairment testing.
recoverable amount, value in use, fair value, discount rate, calculation of present value, risks in discounting
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