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Keywords: professional judgment
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Journal Articles
Issues in Accounting Education (2015) 30 (2): 113–126.
Published: 01 May 2015
... continues to provide instructors with the flexibility of applying U.S. GAAP and/or IFRS when students are asked to test a long-lived asset for impairment and, if necessary, allocate any potential impairment. This latter part demonstrates that impairment tests require professional judgment that students...