Impairment practices of selected publicly-listed companies in the Philippine mining industry

• 主要作者: Tugas, Florenz C.
• 格式: text
• 出版: Animo Repository 2008
• 主題: Financial statements—Standards > Philippines; Mineral industries > Philippines > Accounting; Accounting
• 在線閱讀: https://animorepository.dlsu.edu.ph/faculty_research/1319; https://animorepository.dlsu.edu.ph/context/faculty_research/article/2318/type/native/viewcontent
• 機構: De La Salle University

As evidenced by new accounting standards, the advent of harmonization of accounting standards has caused a shift from historical basis accounting to fair value accounting. A bigger impact of this shift is manifested through revaluations and impairment. But recent events that concern complexities ass...