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Search results with tag "Revaluation model"
Impairment of Assets
www.mca.gov.inthat are carried at revalued amount (ie fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses) in accordance with other Ind ASs, such as the revaluation model in Ind AS 16, Property, Plant and Equipment and Ind AS 38, Intangible Assets.
Impairment of Assets IAS 36
www.ifrs.orgrevaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses) in accordance with other IFRSs, such as the revaluation model in IAS 16 . Property, Plant and Equipment. and IAS 38 . Intangible Assets. The only difference between an asset’s fair value and its fair value less