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

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 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 , 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 the recoverable amount of the cash-generating units to. | PCAOB Public Company Accounting Oversight Board CONCEPT RELEASE ON POSSIBLE REVISIONS TO PCAOB STANDARDS RELATED TO REPORTS ON AUDITED FINANCIAL STATEMENTS AND RELATED AMENDMENTS TO PCAOB STANDARDS NOTICE OF ROUNDTABLE 1666 K Street NW Washington . 20006 Telephone 202 207-9100 Facsimile 202 862-8430 PCAOB Release No. 2011-003 June 21 2011 PCAOB Rulemaking Docket Matter No. 34 Summary The Public Company Accounting Oversight Board PCAOB or Board is issuing a concept release to solicit public comment on the potential direction of a proposed standard-setting project on the content and form of reports on audited financial statements. The Board will also convene a public roundtable meeting in the third quarter of 2011 at which interested persons will present their views. Additional details about the roundtable will be announced at a later date. Public Comment Interested persons may submit written comments to the Board. Such comments should be sent to the Office of the Secretary PCAOB 1666 K Street . Washington . 20006-2803. Comments also may be submitted via email to comments@ or through the Board s Web site at . All comments should refer to PCAOB Rulemaking Docket Matter No. 34 in the subject or reference line. Comments should be received by the Board no later than 5 00 PM EDT on September 30 2011. Board Contacts Martin F. Baumann Chief Auditor 202 207-9192 baumannm@ Jennifer Rand Deputy Chief Auditor 202 2079206 randj@ and Jessica Watts Associate Chief Auditor 202 207-9376 wattsj@ . PCAOB Release No. 2011-003 June 21 2011 Page 2 PCAOB Public Company Accounting Oversight Board I. Purpose The Board is issuing this concept release to seek public comment on potential changes to the auditor s reporting model based on concerns of investors and other financial statement users. Auditors as a result of the performance of required audit procedures often have significant information regarding a .

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