Recoverable amount and Red herring: Difference between pages

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imported>Doug Williamson
m (Add category.)
 
imported>Doug Williamson
m (Add reference to Offering memorandum. Source: The Treasurer, April 2014, p30.)
 
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''Financial reporting - impairment''
A preliminary - or pathfinder - version of a prospectus or offering memorandum, giving limited details relating to a prospective issue of securities.
 
The higher of fair value less costs of disposal and value in use.




== See also ==
== See also ==
* [[Carrying value]]
* [[Prospectus]]
* [[Fair value]]
* [[Offering memorandum]]
* [[IAS 36]]
* [[Security]]
* [[Impairment]]
* [[Value in use]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Debt_Capital_Markets]]

Revision as of 16:55, 6 April 2014

A preliminary - or pathfinder - version of a prospectus or offering memorandum, giving limited details relating to a prospective issue of securities.


See also