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ISO 55000 is an international standard covering management of assets of any kind. Before it, a Publicly Available Specification (PAS 55) was published by the British Standards Institution in 2004 for physical assets. The ISO 55000 series of Asset Management standards [1] [2] was launched in January 2014.
An asset should also be impaired in accordance with IAS 36 Impairment of Assets if its recoverable amount falls below its carrying amount. [1] Recoverable amount is the higher of an asset's fair value less costs to sell and its value in use (estimate of future cash flows the entity expects to derive from the asset).
Asset impairment was first addressed by the International Accounting Standards Board (IASB) in IAS 16, which became effective in 1983. [2] It was replaced by IAS 36, effective July 1999. [2] In United States GAAP, the Financial Accounting Standards Board (FASB) introduced the concept in 1995 with the release of SFAS 121. [3]
The rule only prohibits private disclosure of material information. [6] This means that the company disclose "seemingly inconsequential data" which might prove consequential in a mosaic . [ 6 ] The company can inform also analysts of public record information without necessarily violating the rule.
Taken together, Synchrony generated net earnings of $774 million or $1.91 per diluted share and delivered a return on average assets of 2.6%, return on tangible common equity of 23% and a 23% ...
Nokia Corporation Stock Exchange Release 30 January 2025 at 8:10 EET. Proposals by the Board of Directors to Nokia Corporation’s Annual General Meeting 2025 Nokia Corporation’s Annual General Meeting will be held on Tuesday 29 April 2025 at 13:00 (EEST) at Finlandia Hall, Helsinki, Finland. The Board submits the following proposals to the ...
The aim of the law is to ensure that the intention of the trust creator or decedent is carried out, and to govern the proper distribution of assets to trust beneficiaries, heirs and devisees. [1] To be enacted into law, the Act must be adopted by the state legislature. To date, most states have adopted the Act (sometimes with modifications). [2]
The related GAAP measures and reconciliation are available in today's earnings release and related materials available on our IR website. ... over year, and 12.6 billion tokens, up 44% year over ...