Berücksichtigung von Wertminderungen bei Vermögensgegenständen nach IAS

The article summarizes the main issues of the IASC Exposure Draft 55 "Impairment of Assets". E 55 prescribes accounting treatment for an asset that is impaired. It outlines how to test for a potential impairment loss and how to determine the amount to be withdrawn from the carrying value. E 55 also specifies which information should be given in financial statements and under which circumstances an impairment loss should be reversed.