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
Common indicators that an asset may be impaired include significant declines in market value, adverse changes