Impairment losses ((See Chapters 3 and 7 of the Vernimmen))Impairment losses recognise the loss in value of a fixed asset not related to its day-to-day use. They cover mainly depreciation for doubtful receivables, inventories and/or amortisation of goodwill and other intangible fixed assets. Also called write-downs.
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Definitions of terms begining with the same letter as "Impairment losses" :
IADB IAS IASB IBRD ICE IFC IFRS IMF IOI IOU IPO IPO discount IRR IRS IRS rate ISDA Identified purchase cost Idiosyncratic risk Ijara Ijara-wa-Iqtina Immunisation Impaired debt Impairment losses Impairment test Implicit rating Implied volatility In the money Incentive contracting Income Income statement Income stock Incoterms Incremental project Incumbrance Indenture Index floater Index management Index trackers Index-linked securities Indication of Interest Indirect finance Indirect method Indirect valuation method Industrial synergy Industry risk Ineligible Inflation Inflation risk Information cascade Informational efficiency Initial margin Initial public offering, IPO Insider Insider trading Insolvent Instalment Institutional investors Insurance Intangible asset Intangible capital Intangible fixed asset Inter-American Development Bank Interchangeability Interest Interest charge Interest cover Interest expense Interest rate Interest rate option Interest rate risk Interest rate swap rate, IRS rate Interest rate swap, IRS Interest-bearing Interest-bearing current account Interest-only loan Interim dividend Interim interest payments Intermediated debt Intermediation Internal capital Internal financing Internal growth model Internal rate of return, IRR International Bank for Reconstruction and Development International Finance Corporation International Monetary Fund International Swaps and Derivatives Association International bond Intra-annual dividend Intra-group transactions Intraday Intrinsic risk Intrinsic value - option Intrinsic value - share Inventories Inventory valuation methods Inverse floaters Invested capital Investment Investment banking Investment cycle Investment decision principles Investment grade Investment horizon Investment of funds method Investment outflows Investment outlay Investors Islamic finance Issue at a discount Issue at a premium Issue at par Issue discount Issue price Istisna’a
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Dividends (0) Cap Increase (1) Financial Analysis (2) WACC (3) CAPM (4) Corporate Governance (5) Capital Structure (6) M and A (7) IPO (8) Bankruptcy (9) Working Cap (10) Bonds (11) Value Creation (12) Valuing Companies (13) IFRS (14) Behavioural Finance (15)
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