Examlex
Describe the four common search methods used in Thomson Reuters Checkpoint.
Goodwill Impairment
The process of evaluating and adjusting the carrying value of goodwill on the balance sheet when it exceeds the fair market value, indicating that the acquired asset is not as valuable as originally thought.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that serve as a global framework for financial reporting.
ASPE
Accounting Standards for Private Enterprises, which provide simplified accounting guidelines for private companies in Canada.
Goodwill Impairment
A decrease in the value of goodwill on a company’s balance sheet, indicating that the value of a company’s acquired assets has fallen below the original valuation.
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