Sentence examples for goodwill impairment test from inspiring English sources

Our annual goodwill impairment test as of May 1, 2015 indicated that the carrying value of Phone Hardware goodwill exceeded its estimated fair value.

"We recorded a $4,461 million non-cash goodwill impairment charge as a result of our annual goodwill impairment test conducted in the fourth quarter of 2015," it noted in its earnings release.

Its object is goodwill impairment tests (IAS 36) under the influence of International Financial Reporting Standards, which it uses to illustrate how financial accounting is produced.

Yet both Generally Accepted Accounting Principles in the United States and International Financial Reporting Standards, adopted by nearly 100 countries worldwide, continue to use fair value extensively for example, in accounts concerning derivatives and hedges, employee stock options, financial assets, and goodwill impairment testing.

Firstly, it shows that in the case of goodwill impairment tests, financial accounting is a process of finding, qualifying, stabilizing and calculating traces that often have to be found beyond the company infrastructure of sheets of accounts and the financial ledger.

And goodwill will be subject to an annual impairment test; if it is true that BPI has overpaid for its acquisitions, then substantial write-downs might be necessary.In addition to its commitment to Deutsche Bank, BPI has others, mainly to the holders of minority stakes in subsidiaries.

"Evidence on the use of unverifiable estimates in required goodwill impairment". Ramanna, Karthik and Ross L. Watts.

A high level of exceptionals related to business exits (£163m total charge incl. goodwill impairment, provisions and loss on disposal and other non-underlying charges of £122m (goodwill impairment & provision) related to the life & pension, insurance and asset services divisions.

"The impairment test invites abuse by corporate managers".

In 2014, Here generated €971m (£682m) in sales but made a €1.2bn operating loss due to a large goodwill impairment.

It booked a goodwill impairment charge of 3.8bn Swiss francs in the fourth quarter as a result of the new strategic direction.