Describe three indications of impairment of an asset

Implications of Impairment Decisions and Assets' Cash …
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The Clinical Problem: As the number of cancer survivors in the U.S. increases—from the current 14.5 million to an estimated 19 million in the next decade—the need to minimize chronic and late cancer treatment-related cognitive impairment becomes more urgent. Approximately one-third of patients with non-central nervous system malignancies treated with adjuvant chemotherapy experience clinically significant cognitive difficulties that persist for months or years following treatment. Survivors often report problems with memory, attention, verbal fluency, processing speed, multi-tasking, planning, and following directions. Complaints tend to be associated with exposure to chemotherapy agents, such as fluorouracil, cyclophosphamide, docetaxel and doxorubicin, regardless of whether these agents can cross the blood-brain barrier. Evidence of chemotherapy drugs causing cognitive impairment in patients is supported by preclinical findings and structural and functional neuroimaging studies that have documented gray and white matter volume changes. Studies implicate the neurotoxic effects of cytokine dysregulation, direct neurotoxic injury, and oxidative stress, and have ruled out diagnosable affective disorders as primary causes of the cognitive complaints. Furthermore, when anxiety or depressive symptomatologies are associated with cognitive complaints, the cause and effect are often ambiguous. There are reports, and plausible biological basis, of cognitive complaints after receipt of hormonal (tamoxifen, anastrosole) and molecular-targeted therapies. As treatment of early-stage cancers (e.g., breast cancer with low Onco DX scores) shifts away from conventional chemotherapy agents and toward adjuvant chemotherapy and molecularly-targeted treatments, cognitive effects of these targeted therapies also require empirical attention.

The ASBJ hopes that the Research Paper facilitates the discussions related to the accounting for goodwill internationally.
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Research on the Comparison of Asset Impairment Accounting ..

105 also doesn’t specify how such costs should be treated. Hence the nature of the item should be considered in determining its treatment. It’s possible that having considered the nature of the software that it’s recognised as an intangible asset. But note that if it was internal costs, for example the cost of the company’s own staff in developing software, then those costs must be expensed immediately under 105. This applies to all internally generated intangibles, including research and development.

Implications of Impairment Decisions and Assets' Cash-Flow Horizons for Conservatism Research
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Although there is no longer a label for available-for-sale securities, you can still find the same basic accounting permitted within IFRS 9. First, par. 4.1.1 would allow a financial asset to be measured at fair value on the Statement of Financial Position, while par. 5.7.5 would allow an irrevocable election to present in OCI subsequent changes in the fair value of that investment if it is an equity instrument. So far, the same AFS treatment is available under the new guidance, at least for equity investments. But here’s the kicker. The impairment guidance in IFRS 9 and IAS 39 only applies to financial assets measured at amortized cost, as shown here:

| In this paper, the value relevance of asset impairment of the loss listed companies is studied
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Are AFS Securities Tested for Impairment Anymore in …

This FOA seeks transdisciplinary research that will apply cognitive neuroscience theory and task paradigms, developed in the last three decades, for improved measurement and assessment of acute- and late-term cognitive changes following cancer treatment. With the application of cognitive neuroscience tasks for the longitudinal assessment of cancer patients (prior to the start of treatment, during treatment, and following treatment over time), we can more specifically measure cognitive impairment and its prevalence.

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With exception of fMRI research on default mode network connectivity, modern cognitive neuroscience approaches have not been applied to diagnose cancer treatment-associated cognitive impairment (although these approaches have been used in brain imaging studies with cancer patients in a few studies). However, research on other brain disorders, such as autism, Parkinson's disease, and attention deficit hyperactivity disorder (ADHD), has been informed by cognitive neuroscience tasks. For example, ADHD has long been characterized as a disorder of attentional processes, but with only a vague understanding of which attentional processes were impaired. However, recent cognitive neuroscience-based studies found that children with ADHD were normal with respect to visual selective attention but had difficulty keeping track of what they should have been looking for.

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The purpose of this FOA is to encourage transdisciplinary research to improve traditional assessment of acute- and late-term cognitive changes following cancer treatment for non-central nervous system malignancies. Complaints of persistent cognitive deficits are common among the increasing population of cancer survivors, particularly those who have undergone adjuvant chemotherapy, hormone and/or molecularly-targeted cancer treatments. Systemically-treated cancer patients experience cognitive impairment during treatment, upon completion of regimens, and often as part of long-term survivorship. However, the specific nature and underlying mechanisms causing the cognitive impairments are often unclear. By leveraging advances in cognitive neuroscience, fundamental knowledge about the specific underlying mechanisms responsible for cognitive impairment may be obtained.