Define: Impairment Test

UK Accounting Glossary

Definition: Impairment Test


Quick Summary of Impairment Test


Test that the business can expect to recover the carrying value of the intangible asset, through either using it or selling.




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To help you cite our definitions in your bibliography, here is the proper citation layout for the three major formatting styles, with all of the relevant information filled in.

Page URL
https://payrollheaven.com/define/impairment-test/
Modern Language Association (MLA):
Impairment Test. PayrollHeaven.com. Payroll & Accounting Heaven Ltd. November 16, 2019 https://payrollheaven.com/define/impairment-test/.
Chicago Manual of Style (CMS):
Impairment Test. PayrollHeaven.com. Payroll & Accounting Heaven Ltd. https://payrollheaven.com/define/impairment-test/ (accessed: November 16, 2019).
American Psychological Association (APA):
Impairment Test. PayrollHeaven.com. Retrieved November 16, 2019, from PayrollHeaven.com website: https://payrollheaven.com/define/impairment-test/

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This glossary post was last updated: 23rd December 2018.