értékvesztésekrl

értékvesztésekrl, meaning "impairment losses" in English, refers to a financial accounting concept. It occurs when the carrying value of an asset on a company's balance sheet exceeds its recoverable amount. The recoverable amount is the higher of the asset's fair value less costs to sell or its value in use. Value in use is the present value of future cash flows expected to be generated by the asset. When an impairment loss is recognized, the asset's carrying value is reduced to its recoverable amount. This reduction is recorded as an expense in the income statement, thereby decreasing the company's reported profit for the period. Common reasons for impairment include significant adverse changes in the economic environment, technological obsolescence, physical damage, or a decline in the market value of the asset. Impairment testing is typically performed at each reporting date or when there are indicators that an impairment may have occurred. The recognition of impairment losses can significantly impact a company's financial statements, affecting profitability, asset values, and financial ratios.