{"id":5158,"date":"2023-02-09T22:32:04","date_gmt":"2023-02-09T21:32:04","guid":{"rendered":"https:\/\/frjournal.eu\/journal\/?p=5158"},"modified":"2023-09-25T10:51:35","modified_gmt":"2023-09-25T08:51:35","slug":"dialog-with-standard-setters-the-impairment-test-in-contexts-of-socio-economic-and-financial-turbulence","status":"publish","type":"post","link":"https:\/\/frjournal.eu\/journal\/2023\/02\/09\/dialog-with-standard-setters-the-impairment-test-in-contexts-of-socio-economic-and-financial-turbulence\/","title":{"rendered":"Dialogue with standard setters. The impairment test in contexts of socio-economic and financial turbulence"},"content":{"rendered":"<p>Marco Vulpiani, Simone Chirchiglia, Claudio Rossetti\/ Financial Reporting \/ 2-2022<\/p>\n<hr \/>\n<p>&nbsp;<\/p>\n<hr \/>\n<div class=\"fusion-button-wrapper fusion-aligncenter\"><style type=\"text\/css\" scoped=\"scoped\">.fusion-button.button-1 .fusion-button-text, .fusion-button.button-1 i {color:#ffffff;}.fusion-button.button-1 {border-width:0px;border-color:#ffffff;}.fusion-button.button-1 .fusion-button-icon-divider{border-color:#ffffff;}.fusion-button.button-1:hover .fusion-button-text, .fusion-button.button-1:hover i,.fusion-button.button-1:focus .fusion-button-text, .fusion-button.button-1:focus i,.fusion-button.button-1:active .fusion-button-text, .fusion-button.button-1:active{color:#ffffff;}.fusion-button.button-1:hover, .fusion-button.button-1:focus, .fusion-button.button-1:active{border-width:0px;border-color:#ffffff;}.fusion-button.button-1:hover .fusion-button-icon-divider, .fusion-button.button-1:hover .fusion-button-icon-divider, .fusion-button.button-1:active .fusion-button-icon-divider{border-color:#ffffff;}.fusion-button.button-1{width:auto;}<\/style><a class=\"fusion-button button-flat fusion-button-round button-large button-default button-1\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"fusion-button-text\">Read Article<\/span><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Marco Vulpiani, Simone Chirchiglia, Claudio Rossetti\/ Financial Reporting \/ 2-2022 &nbsp;<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[30,1],"tags":[487,488,237,485,486],"class_list":["post-5158","post","type-post","status-publish","format-quote","hentry","category-browse-the-journal","category-financial-reporting","tag-current-non-current","tag-financial-covenants","tag-ias-1","tag-liabilities","tag-presentation","post_format-post-format-quote"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dialogue with standard setters. 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