What are impairments, Impairments are: a) recognized as a

What are impairments

Assignment Help Accounting Basics

Reference no: EM13129467

Impairments are:

a) recognized as a realized loss if the impairment is judged to be temporary.

b) based on fair value for available-for-sale investments and on negotiated values for held-to-maturity investments.

c) evaluated at each reporting date for every investment.

d) based on discounted cash flows for securities.

Reference no: EM13129467

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