capital impairment

capital impairment
учет, фин. = impairment of capital
* * *
ослабление капитала

Англо-русский экономический словарь.

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Смотреть что такое "capital impairment" в других словарях:

  • capital impairment — Reduction of assets of corporation below aggregate of outstanding shares of capital stock …   Black's law dictionary

  • capital impairment — Reduction of assets of corporation below aggregate of outstanding shares of capital stock …   Black's law dictionary

  • capital — cap·i·tal 1 adj [Latin capitalis, from caput head, a person s life (as forfeit)] 1 a: punishable by death capital murder b: involving execution a capital case 2 [Medieval Latin capitalis chief, principal, from Latin …   Law dictionary

  • 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 of capital — A deficiency in the capital of a bank, but not necessarily a condition of insolvency. 10 Am J2d Bks § 41. Distribution reducing capital of corporation. 19 Am J2d Corp § 819 …   Ballentine's law dictionary

  • restoration of capital — Correcting an impairment of capital of a bank …   Ballentine's law dictionary

  • impair — im·pair /im per/ vt 1: to damage or make worse by or as if by diminishing impair ed health 2: to diminish the value of (property or property rights); specif: to diminish the value of (legal contractual obligations) to the point that a party loses …   Law dictionary

  • International Financial Reporting Standards — (IFRS) are standards and interpretations adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between… …   Wikipedia

  • Depreciation — Not to be confused with Deprecation. Depreciation refers to two very different but related concepts: the decrease in value of assets (fair value depreciation), and the allocation of the cost of assets to periods in which the assets are used… …   Wikipedia

  • Homicide Act 1957 — The Homicide Act 1957 is an Act of the Parliament of the United Kingdom (5 6 Eliz. II c. 11).It was enacted as a partial reform of the common law offence of murder in English law by abolishing the doctrine of constructive malice (except in… …   Wikipedia

  • Health and Disease — ▪ 2009 Introduction Food and Drug Safety.       In 2008 the contamination of infant formula and related dairy products with melamine in China led to widespread health problems in children, including urinary problems and possible renal tube… …   Universalium


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