nope - an impairment loss arises when the recoverable amount of an asset (player)

is less than the carrying amount on the accounts. (the carrying amount takes into account the amortisation). So when someone like RVW signs then effectively halves his value by being s**t/playing in the wrong system that would be in excess of amortisation and added as an impairment loss.

Posted By: Tony Martin, Mar 2, 10:51:51