للمؤسسةEnglish Abstract: This paper aims to describe the “Impairment of assets”, which has recognized as a method of assets … affects negatively the value of assets, but are not reflected by depreciation or amortization. The paper aims also to discuss … the contribution of “Impairment of assets” in improving financial statement of company …

English Abstract: The impairment of assets is the most used method in current accounting practice, in order to process … the variations that affect the values of assets. It consider the preferential treatment according to IAS 36, and one of … accounting choices for the valuation of non-current assets according to the SCF. In this paper we attempted to clarify the …

and external factors affecting the bank.2. It is necessary to pay attention and increase deposits, current assets, cash …