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

• Main Author: Tugas, Florenz C.
• Format: text
• Published: Animo Repository 2008
• Subjects: Financial statements—Standards > Philippines; Mineral industries > Philippines > Accounting; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/faculty_research/1319; https://animorepository.dlsu.edu.ph/context/faculty_research/article/2318/type/native/viewcontent
• Institution: 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...