CONCEPT RELEASE ON POSSIBLE REVISIONS TO PCAOB STANDARDS RELATED TO REPORTS ON AUDITED FINANCIAL STATEMENTS AND RELATED AMENDMENTS TO PCAOB STANDARDS

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When an item of property, plant and equipment or an intangible asset is considered to be impaired, the impairment loss is recognized in the income statement for the period.The decision to recognize an impairment loss involves estimates of the timing and amount of the impairment, as well as analysis of the reasons for the potential loss.Furthermore, additional factors, such as technological obsolescence, the suspension of certain services and other circumstantial changes are taken into account. The Telefónica Group evaluates its cash-generating units’ performance regularly to identify potential goodwill impairments.Determining the recoverable amount of the cash-generating units to...
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CONCEPT RELEASE ON POSSIBLE REVISIONS TO PCAOB STANDARDS RELATED TO REPORTS ON AUDITED FINANCIAL STATEMENTS AND RELATED AMENDMENTS TO PCAOB STANDARDS