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impairment write-down

Spanish translation: reducción en valor libros por deterioro

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23:07 Sep 20, 2005

English to Spanish translations [PRO]
Accounting

English term or phrase: impairment write-down

An impairment write-down should be apportioned as follows:
• To reduce the carrying amount of any goodwill allocated to the CGU (or group of units); then
• To the other assets of the CGU (or group of units) on a pro-rata basis (based on the carrying value of each asset in the CGU (or group of units)).

Lida Garcia KudoZ activity Questions: 3035 (15 open) (1 without valid answers) (162 closed without grading) Answers: 726 Peru
Local time: 03:25

Spanish translation:reducción en valor libros por deterioro

Explanation:
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Note added at 4 mins (2005-09-20 23:11:28 GMT)
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ya que se trata de un activo cuyo costo no se puede recuperar

Selected response from:

hecdan
Local time: 05:25

Grading comment

gracias! la opción del cliente fue ajuste por deterioro...
3 KudoZ points were awarded for this answer