értékvesztésük

értékvesztésük is a Hungarian term that translates to "their impairment" or "their devaluation." It is primarily used in accounting and finance to describe a situation where the value of an asset held by a company has fallen below its carrying amount on the balance sheet. This reduction in value can be due to various reasons, such as obsolescence, physical damage, market fluctuations, or changes in economic conditions.

When an asset experiences "értékvesztésük," the company is required to recognize this loss in value. This is typically done by recording an impairment loss in the income statement, which reduces the company's reported profit. The carrying amount of the asset on the balance sheet is then adjusted to reflect its new, lower recoverable amount. The recoverable amount is generally the higher of the asset's fair value less costs to sell or its value in use.

The recognition of "értékvesztésük" is crucial for presenting a true and fair view of a company's financial position. It ensures that assets are not overstated on the balance sheet, which could mislead investors and other stakeholders. Different accounting standards, such as International Financial Reporting Standards (IFRS) or Hungarian Accounting Standards, provide specific guidelines on how to identify, measure, and account for asset impairments. These standards aim to ensure consistency and comparability in financial reporting.