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Journal Articles

APT, Inc.: An Application of Impairment Testing and Fair Value Estimation Using International Financial Reporting Standards

Cathy A. Beaudoin, Susan B. Hughes
Journal: Issues in Accounting Education
Issues in Accounting Education (2014) 29 (1): 181–194.
https://doi.org/10.2308/iace-50610
Published: 01 February 2014
... on a early version of the manuscript. Editor's note: Accepted by William R. Pasewark 2014 International Financial Reporting Standards (IFRS) asset impairment fair value valuation techniques IAS 36 IAS 40 IFRS 13 Ed Smith is the Director of Accounting at APT, Inc., a U.S.-based...
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