TY - JOUR U1 - Zeitschriftenartikel, wissenschaftlich - begutachtet (reviewed) A1 - Siggelkow, Lena A1 - Zülch, Henning T1 - Accounting for the Impairment of Assets under IFRS JF - CFRC Note Y1 - 2011 N1 - CFRC Note No. 2. Leipzig: Center for Financial Reporting and Consolidation, HHL - Leipzig Graduate School of Management, 2011 ER -