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17652913
IMPAIRMENT
Description
Mind Map on IMPAIRMENT, created by Camila Luzia on 09/04/2019.
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Mind Map by
Camila Luzia
, updated more than 1 year ago
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Created by
Camila Luzia
about 5 years ago
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Resource summary
IMPAIRMENT
Lei 6.404/1976
Determina o valor recuperável de um ativo registrado:
Imobilizado
Intangível
Valor em uso x Valor líquido de venda
Dos dois o maior
=
Valor Recuperavel
Valor Contabil
x
Valor recuperavel
Constituir perda
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