TY - JOUR AU - TI - The Optional Qualitative Assessment in Impairment Tests JF - SSRN Electronic Journal DO - 10.2139/ssrn.3322166 DA - 2019-01-01 UR - https://www.deepdyve.com/lp/crossref/the-optional-qualitative-assessment-in-impairment-tests-EpFeAMy9Io DP - DeepDyve ER -