Sainmhíniú The carrying amount of the asset given up. However, the fair value of the asset received may provide evidence of an impairment in the asset given up. Under these circumstances the asset given up is written down and this written down value assigned to the new asset. Tagairt IASCF, Key term list
Sainmhíniú beizulegender Zeitwert des erhaltenen Vermögenswertes, der dem beizulegenden Zeitwert des hingegebenen Gegenstandes, gegebenenfalls korrigiert um geflossene Zahlungsmittel oder Zahlungsmitteläquivalente, entspricht Tagairt "Verordnung (EG) Nr. 1725/2003 (internationale Rechnungslegungsstandards), vgl. IAS 16.21, CELEX:32003R1725/DE"
Sainmhíniú the fair value of the asset received, which is equivalent to the fair value of the consideration given adjusted by the amount of any cash or cash equivalents received or paid Tagairt IASCF, Key term list