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ASU 2016-01 attempted to simplify the impairment model for equity securities for which an entity has elected the practicability exception by eliminating the requirement to assess whether an impairment of such an investment is other than temporary. What are the factors to be considered in making this assessment and how is an impairment recorded?
WACC
Weighted Average Cost of Capital, a calculation of a firm's cost of capital wherein each category of capital is proportionately weighted.
Risk Similarity
The degree to which different investments share similar risk characteristics.
Current Operations
The day-to-day activities involved in running a business, such as sales, maintenance, and administration, which directly relate to its main activities.
Flotation Costs
The expenses incurred by a company in issuing new securities, including underwriting fees, legal fees, and registration fees.
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