crypto_accounting__cost_less_impairment
Calculate impairment for crypto assets under IAS 38 cost model by comparing cost to lowest observed price and current price, ensuring no reversal above carrying amount.
Instructions
[crypto-accounting] IAS 38 cost model: impair to lowest observed; no reversal above carrying (simplified - IFRS allows reversal to the impaired-cost ceiling).
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| cost | Yes | ||
| current_price | Yes | ||
| lowest_observed | Yes |