Käyttökelpoisuusriski

Käyttökelpoisuusriski refers to the risk that an asset's value will decline below its carrying amount on the balance sheet due to factors such as obsolescence, damage, or a decrease in market demand. This concept is particularly relevant in accounting and financial reporting, where assets are regularly assessed for impairment. If an asset's recoverable amount, which is the higher of its fair value less costs to sell and its value in use, falls below its carrying amount, an impairment loss must be recognized.

The risk of obsolescence is a significant driver of käyttökelpoisuusriski, especially for assets with a limited technological lifespan, such as computers or specialized machinery. Physical damage, whether from accidents or environmental factors, can also render an asset unusable or significantly reduce its service potential. Furthermore, shifts in market demand or economic conditions can decrease the utility and economic benefits an asset is expected to generate, leading to a potential write-down.

Companies must have robust processes in place to identify and measure potential impairments. This often involves regular reviews of asset performance, market valuations, and technological advancements. Failing to recognize and account for käyttökelpoisuusriski can lead to an overstatement of assets and profits, misrepresenting the true financial health of an entity. The concept ensures that financial statements reflect the economic reality of an asset's current value.