Search results with tag "Ias 36 impairment"
AP4: Goodwill and Impairment - IFRS
www.ifrs.orgIAS 36 Impairment of Assets less robust. The Board tentatively decided to consider removing the requirement for an entity to exclude from the value in use calculation cash flows resulting from a future restructuring or a future enhancement. Thirteen Board …
Impairment of Assets
www.aasb.gov.auCOMPARISON WITH IAS 36 AASB 136 and IAS 36 AASB 136 Impairment of Assets as amended incorporates IAS 36 Impairment of Assets as issued and amended by the International Accounting Standards Board (IASB). Paragraphs that have been added to this Standard (and do not appear in the text of IAS 36) are identified with the prefix “Aus”,
Impairment of Assets
www.aasb.gov.auAASB 136 and IAS 36 AASB 136 as amended is equivalent to IAS 36 Impairment of Assets as issued and amended by the IASB. Paragraphs that have been added to this Standard (and do not appear in the text of the equivalent IASB Standard) are identified with the prefix “Aus”, followed by the number of the relevant IASB paragraph and decimal ...
Impairment accounting – the basics of IAS 36 Impairment of ...
www.ey.com1 2008 International Financial Reporting Standards update IAS 36 Impairment of Assets (the standard) sets out the requirements to account for and report impairment of most non-financial assets. IAS 36 specifies when an entity needs to perform an impairment test, how to perform it, the recognition of
Impairment of Assets IAS 36 - ifrs.org
www.ifrs.orgIAS 36 Impairment of Assets In April 2001 the International Accounting Standards Board (Board) adopted IAS 36 Impairment of Assets, which had originally been issued by the International Accounting Standards Committee in June 1998. That standard consolidated all the requirements on how to assess for recoverability of an asset.
IAS 36 Impairment testing: practical issues
www.powertechexposed.comIAS 36 Impairment of Assets (the standard) sets out the procedures that entities must apply to ensure that their assets are carried at no more than the amounts expected to be recovered through the use or sale of the assets. Although the main …