Recoverable amount and Separate personality principle: Difference between pages

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''Financial reporting - impairment''
''Company law.''


The higher of fair value less costs of disposal and value in use.
The concept that a company exists as a separate legal entity distinct from its members.




== See also ==
== See also ==
* [[Carrying value]]
* [[Company]]
* [[Fair value]]
* [[Legal personality]]
* [[IAS 36]]
* [[Member]]
* [[Impairment]]
* [[Value in use]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Compliance_and_audit]]

Latest revision as of 07:57, 6 July 2016

Company law.

The concept that a company exists as a separate legal entity distinct from its members.


See also