Examlex
What system is used in computer appliances and special-purpose applications, such as an automobile, ATM, or media player and are used for a single purpose?
Goodwill
An intangible asset that represents the excess value of a company's fair market value over the net assets of a business it acquires.
Impairment
The diminution in the recoverable value of an asset below its carrying amount, reflecting a decline in the quality, quantity, or market value of the asset.
AASB 136
The Australian Accounting Standards Board standard on impairment of assets, providing guidelines on how an entity should test for and recognize impairment.
AASB 136
The Australian Accounting Standards Board standard related to the impairment of assets, requiring testing for impairment to ensure asset values are not overstated.
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