nedskrivningsbeløb

Nedskrivningsbeløb refers to the amount by which the value of an asset is reduced due to impairment. This reduction in value is recognized when the asset's carrying amount on the balance sheet exceeds its recoverable amount. The recoverable amount is the higher of the asset's fair value less costs to sell and its value in use. Value in use is calculated based on the estimated future cash flows expected to be generated from the continued use and eventual disposal of the asset, discounted to their present value.

Impairment losses are recognized in the income statement as an expense. Companies are required to assess at each reporting date whether there is any indication that an asset may be impaired. If such indications exist, an impairment test must be performed. This test involves comparing the asset's carrying amount to its recoverable amount. If the carrying amount is greater, an impairment loss is recognized for the difference.

The recognition of nedskrivningsbeløb is crucial for presenting a true and fair view of a company's financial position and performance. It ensures that assets are not overvalued on the balance sheet and that the income statement reflects the economic reality of asset value erosion. Subsequent reversals of impairment losses are generally not permitted, except in specific circumstances for assets held for sale. The accounting standards, such as International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP), provide detailed guidance on the recognition, measurement, and disclosure of impairment losses.