Aktuar Contr I IFRS461 Dr. Ruprecht Witzel; HS 08 5. Asset Classification In IFRS after a first impairment, the P&L value of an AFS share is equal to
{"Image DocumentName": "5. Asset ClassificationIn IFRS after a first impairment, the P&L value of an AFS share is equal to the lower of.", "Image ImageDescription": "the market value or. the lowest P&L value in the past. This IFRS valuation method for P&L of an AFS share after a first impairment is comparable to the strong lower of cost or market principle ( strenges Niederstwert-prinzip ) After a first impairment, the IFRS treatment of future declines in the market value is different to the US GAAP treatment. Dr. Ruprecht Witzel; HS 08.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}