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Measuring The Impact of Impairment of Assets on Profitability of Selected BSE and NSE Listed Companies
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Abstract
En 中文
The AS, IAS and IFRS prescribe the procedure to be applied to ensure that the assets of an enterprise are carried at an amount not exceeding their recoverable amount. The standard defines recoverable amount as higher of net realizable value and value in use but if the book value of an asset is less than either of these amount than the asset is not impaired. These standards include only fixed assets for testing of impairment. This paper measures the Impact of Impairment of Assets in select BSE and NSE Listed companies. For this purpose a sample of all BSE and NSE listed companies were taken for the period of 9 years and out of them only 10 companies have made an impairment which is measured in the paper using statistical tool ANOVA and the analysis revealed that 2 independent variables EPS and NP are showing as accounting variables putting the impact on the impairment of the company's assets and further the Tata Steel Ltd followed by the Oil & Natural Gas Corporations Limited have made the maximum amount of impairment during the period of the study.
Keywords:
Impairment
Tangible Assets
Intangible Assets
BSE and NSE listed companies
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0.1
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42
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