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Keywords: AASB 136 impairment of assets
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Journal Articles
Should asset impairments be included in earnings when evaluating stewardship by management?
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2023) 35 (5): 863–880.
Published: 16 October 2023
... of this measure is that it is more relevant than earnings for determining firm performance and evaluating stewardship by management. AASB 136 impairment of assets M41 Whether adjustments to earnings when evaluating management performance are appropriate has not been empirically addressed...
