értékvesztésre

Értékvesztés, often translated as impairment loss or write-down, is an accounting concept referring to a reduction in the carrying value of an asset on a company's balance sheet. This reduction occurs when the asset's recoverable amount is less than its book value. The recoverable amount is defined as the higher of the asset's fair value less costs to sell, or its value in use. Value in use is calculated as the present value of future cash flows expected to be generated by the asset.

Értékvesztés is recognized when there are indicators that an asset's value may have declined. These indicators can include significant changes in technology, market conditions, or the physical condition of the asset, as well as evidence of obsolescence or damage. Once an impairment loss is recognized, it reduces the asset's carrying amount to its recoverable amount. This loss is typically recognized as an expense in the income statement, thereby reducing a company's reported profit.

Subsequent reversals of impairment losses are generally not permitted under most accounting standards, except in very specific circumstances, such as for assets held for sale. The purpose of recognizing an impairment loss is to ensure that assets are not carried on the balance sheet at an amount greater than their economic benefit to the company. This principle aims to provide a more accurate representation of the company's financial position.