IMPAIRMENT OF ASSETS: A STUDY IN GLOBAL CRUDE-OIL COMPANIES
Oil and gas exploration and production (E&P) is a typically capital-intensive activity, involves high risks and long investment maturity terms. These characteristics entail high asset values and difficulties to recover these capitalized values. Hence, the impairment test to check the possibility...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Conselho Federal de Contabilidade (CFC)
2012-11-01
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| Series: | Revista de Educação e Pesquisa em Contabilidade |
| Subjects: | |
| Online Access: | http://www.repec.org.br/index.php/repec/article/view/306/680 |