Impairments are a recognized as a realized loss if the, Ask an Expert

Accounting

Impairments are:

a) recognized as a realized loss if the impairment is judged to be temporary.

b) based on fair value for available-for-sale investments and on negotiated values for held-to-maturity investments.

c) evaluated at each reporting date for every investment.

d) based on discounted cash flows for securities.

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Accounting Basics, Accounting

Category:- Accounting Basics
Reference No.:- M9409665

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