Valuation of Plant and Machinery involves estimating the value for a specific purpose of particular interest in the property at a particular moment in time taking into account all features of the property and the machinery while considering all factors of the market.
An asset impairment arises when there is a sudden drop in the fair value of an asset below its recorded cost. It is necessary to test assets for impairment at the lowest level at which there are identifiable cash flows that are largely independent of the cash flows of other assets.
Business valuation is a process and a set of procedures used to estimate the economic value of an owner's interest in a business. Sapient valuation report provides an overview of the company, industry, economy, discusses value drivers, outlines the analysis performed, along with the inputs and assumptions, and incorporates detailed exhibits that support valuation conclusion.
Valuation for financial reporting has an increasingly critical role to manage strategic accounting and financial reporting work that is core to communicating the company's status to stakeholders.
An asset impairment arises when there is a sudden drop in the fair value of an asset below its recorded cost. It is necessary to test assets for impairment at the lowest level at which there are identifiable cash flows that are largely independent of the cash flows of other assets.
Goodwill is an intangible asset. The real value is indeterminable for non-purchased goodwill and based on arbitrary measurement. The valuation of goodwill is often based on the customs of the trade and generally calculated as several year's purchases of average profits or super-profits.