Publicação
Intangible assets impairment test: an application for digital assets
| Resumo: | The objective of this work is to perform an impairment test on a company’s digital assets, specifically, two software projects. For this purpose, the impairment test has been specifically designed for digital assets within the context of modern business operations. Throughout the work, the sources of information and rationale are discussed to obtain the recoverable amount to be compared against the assets carrying value to see if the intangibles are impaired. In doing so, this exercise and analysis contributes to enhancing financial reporting practices and decision-making in the digital economy for companies. |
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| Autores principais: | Navarrete, Laura Cristina Parra |
| Assunto: | Impairment test Intangible assets Digital assets Accounting standards |
| Ano: | 2023 |
| País: | Portugal |
| Tipo de documento: | dissertação de mestrado |
| Tipo de acesso: | acesso embargado |
| Instituição associada: | Universidade Nova de Lisboa |
| Idioma: | inglês |
| Origem: | Repositório Institucional da UNL |
| Resumo: | The objective of this work is to perform an impairment test on a company’s digital assets, specifically, two software projects. For this purpose, the impairment test has been specifically designed for digital assets within the context of modern business operations. Throughout the work, the sources of information and rationale are discussed to obtain the recoverable amount to be compared against the assets carrying value to see if the intangibles are impaired. In doing so, this exercise and analysis contributes to enhancing financial reporting practices and decision-making in the digital economy for companies. |
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