Search results with tag "Ias 36"
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 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.
Impairment of Assets - Grant Thornton International Ltd. Home
www.grantthornton.globalImpairment of Assets: a guide to applying IAS 36 in practice i Impairment of Assets International Accounting Standard 36 ‘Impairment of Assets’ (IAS 36, the Standard) is not new. In fact, the Standard was first issued in 1998 and later revised in 2004 and 2008 as part of the International Accounting Standards Board’s (IASB’s) work on
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
INDIAN ACCOUNTING STANDARDS (IND AS)
www.nirc-icai.orgIND AS VS. IFRS IAS/IFRS Title Ind AS IAS 34 Interim Financial Reporting 34 IAS 36 Impairment of Assets 36 IAS 37 Provisions, Contingent Liabilities and …
International Accounting Standard 36
www.hkicpa.org.hkIntangible Assets to converge with IFRS 3 and revised versions of IAS 36 and IAS 38 issued by the Board. The first phase of the project focused primarily on the following issues: (a) the method of accounting for business combinations; (b) the initial measurement of the identifiable assets acquired and liabilities and ...
Effects of climate-related matters on financial ... - IFRS
www.ifrs.orgIAS 36 Impairment of Assets Paragraphs 9–14, 30, 33, 44, 130, 132, 134–135 IAS 36 sets out requirements for when companies need to estimate recoverable amounts to assess impairment of goodwill and impairment of assets such as property, plant and equipment, right-of-use assets and intangible assets. A company is required
COMITÊ DE PRONUNCIAMENTOS CONTÁBEIS …
static.cpc.aatb.com.brCorrelação às Normas Internacionais de Contabilidade – IAS 36 (BV2010) Sumário Item OBJETIVO 1 ALCANCE 2 – 5 DEFINIÇÕES 6 IDENTIFICAÇÃO DE ATIVO QUE PODE ESTAR DESVALORIZADO 7 – 17 MENSURAÇÃO DO VALOR RECUPERÁVEL 18 – 57 Mensuração do valor recuperável de ativo intangível com vida útil indefinida 24
IAS 36 Impairment testing: practical issues
www.powertechexposed.comIAS 36 provides guidance in the form of a list of internal and external indicators of impairment. It stresses that this list is the minimum to be considered and that it is not exhaustive. One factor specifically noted by IAS 36 as an external indicator of impairment is that the carrying amount of the net assets of the
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