értékvesztéssel

értékvesztéssel refers to the accounting concept of impairment, where the carrying amount of an asset on a company's balance sheet is reduced to its recoverable amount. This occurs when there is evidence that the asset's value has decreased significantly and permanently, and it will no longer generate sufficient future economic benefits for the company.

The recoverable amount is typically 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 the future cash flows expected to be derived from the asset. If the carrying amount of the asset exceeds its recoverable amount, an impairment loss must be recognized. This loss is recorded as an expense in the income statement, reducing the company's profit.

Common indicators that an asset may be impaired include significant declines in market value, adverse changes in the technological, market, economic, or legal environment, and evidence of obsolescence or physical damage. Impairment testing is a crucial aspect of financial reporting, ensuring that assets are not overvalued on the balance sheet. The specific rules and procedures for recognizing and measuring impairment losses are detailed in accounting standards, such as International Financial Reporting Standards (IFRS) or Generally Accepted Accounting Principles (GAAP).