Discussion of ‘An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136’

Steven Cahan and Zili Zhuang

Accounting and Finance, 2016, vol. 56, issue 1, 289-294

Abstract: type="main" xml:id="acfi12199-abs-0001">

This article discusses the paper by Bond, Govendir, and Wells (2016). The comments focus on four issues: (i) the evaluation of the book to market ratio of equity as an impairment indicator; (ii) the managerial discretion on realized impairments; (iii) the interpretation of the increase in asset impairment after transition to IFRS; and (iv) the role of cross-sectional analysis in investigating asset impairments.

Date: 2016
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