Value investing — is an investment paradigm that derives from the ideas on investment and speculation that Ben Graham David Dodd began teaching at Columbia Business School in 1928 and subsequently developed in their 1934 text Security Analysis . Although value… … Wikipedia
impairment — UK US /ɪmˈpeəmənt/ noun [U] ► ACCOUNTING a situation in which the value of an asset is recorded as being greater than the amount of money that it could be sold for: »CPAs should test for impairment when the market price of a long lived asset… … Financial and business terms
Impairment-Test — Der Werthaltigkeitstest (Impairment Test) ist ein verpflichtender Niederstwerttest zur Bewertung des Anlagevermögens. Die Bilanzierungsvorschriften US GAAP und IFRS verlangen eine periodische Beurteilung von möglichen Indikatoren einer… … Deutsch Wikipedia
Impairment — 1. A reduction in a company s stated capital. 2. The total capital that is less than the par value of the company s capital stock. 1. This is usually reduced because of poorly estimated losses or gains. 2. Impairment can be used in many contexts … Investment dictionary
impairment — A reduction in the recoverable amount of a fixed asset or goodwill below its carrying amount. This may be owing to obsolescence, damage, or a fall in the market value of such assets. Financial Reporting Standard 11 sets out the regulations for… … Accounting dictionary
impairment — 1. A *long term *depreciation in the *value of an asset. 2. *Long term physical damage to an asset … Auditor's dictionary
impairment of obligation of contract — Within the meaning of the constitutional provision, known as the contract clause appearing in Article 1, Section 10, of the United States Constitution: the effect of a statute enacted subsequently to the making of a contract which annuls it or… … Ballentine's law dictionary
Goodwill Impairment — Goodwill that has become or is considered to be of lower value than at the time or purchase. From an accounting perspective, when the carrying value of the goodwill exceeds the fair value, then it is considered to be impaired. Negative publicity… … Investment dictionary
Hearing impairment — See also: Deaf culture for the social movement.. Deaf and/or hard of hearing Classification and external resources The International Symbol for Deafness … Wikipedia
Book value — In accounting, book value or carrying value is the value of an asset or according to its balance sheet account balance. For assets, the value is based on the original cost of the asset less any depreciation, amortization or impairment costs made… … Wikipedia
Carrying Value — An accounting measure of value, where the value of an asset or a company is based on the figures in the company s balance sheet. For assets, the value is based on the original cost of the asset less any depreciation, amortization or impairment… … Investment dictionary
