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IMPAIRMENT

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