Ias 36
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IAS 36 — Impairment of Assets - IAS Plus
ias 36 Impairment of Assets seeks to ensure that an entity's assets are not carried at more than their recoverable amount (i.e. the higher of fair value less costs of disposal and value in use). With the exception of goodwill and certain intangible assets for which an annual impairment test is required, entities are required to conduct impairment tests where there is an indication of
Iasplus.comIAS 36 - Dépréciation d’actifs - IAS Plus
ias 36, Dépréciation d’actifs prescrit les procédures qu’une entité doit appliquer pour s’assurer que ses actifs sont comptabilisés pour une valeur qui n’excède pas leur valeur recouvrable (c.-à-d. la valeur la plus élevée entre la juste valeur diminuée des coûts de sortie et la valeur d’utilité).
Iasplus.comIAS 36 — Impairment of Assets - IAS Plus
ias 36 Impairment of Assets seeks to ensure that an entity's assets are not carried at more than their recoverable amount (i.e. the higher of fair value less costs of disposal and value in use). With the exception of goodwill and certain intangible assets for which an annual impairment test is required, entities are required to conduct impairment tests where there is an indication of
Iasplus.comDeloitte e-learning — IAS 36 - IAS Plus
Oct 8, 2024 · This Deloitte e-learning module provides training in the background, scope and principles under ias 36 Impairment of Assets, and the application of this Standard. Topics covered include the key requirements of ias 36, determining recoverable amount, identification of cash-generating units (CGUs) and the allocation of goodwill to CGUs, the recognition of …
Iasplus.comGoodwill and impairment - IAS Plus
Mar 24, 2020 · A project resulting from the post-implementation review of IFRS 3 'Business Combinations' aimed at investigating possible improvements to IFRS 3 and ias 36 'Impairment of Assets'. An exposure draft was published on 14 March 2024 …
Iasplus.comIAS 36 — Calculation of value in use - IAS Plus
Nov 4, 2010 · The Committee noted that the current principles in ias 36 relating to the calculation of value in use of a CGU are sufficient and that any guidance that it could provide would be in the nature of application guidance. Consequently, the Committee decided not to add the issue to its agenda. IFRIC reference: ias 36-2
Iasplus.comIFRS 6 — Exploration for and Evaluation of Mineral Resources
Apr 1, 2001 · IFRS 6 effectively modifies the application of ias 36 Impairment of Assets to exploration and evaluation assets recognised by an entity under its accounting policy. Specifically: Specifically: Entities recognising exploration and evaluation assets are required to perform an impairment test on those assets when specific facts and circumstances outlined in the …
Iasplus.comIFRS 13 — Fair Value Measurement - IAS Plus
Leasing transactions within the scope of IAS 17 Leases; measurements that have some similarities to fair value but that are not fair value, such as net realisable value in IAS 2 Inventories or value in use in ias 36 Impairment of Assets. Additional exemptions apply to the disclosures required by IFRS 13. Key definitions [IFRS 13:Appendix A
Iasplus.comA Closer Look — IAS 36 Impairment of non-financial assets - IAS …
Oct 31, 2024 · A Closer Look — ias 36 Impairment of non-financial assets – reminders and hot topics Published on: 03 May 2023 This edition of A Closer Look answers some common questions on applying ias 36 Impairment of Assets , addressing potential pitfalls and providing reminders of certain key requirements of the Standard.
Iasplus.comIAS 37 — Provisions, Contingent Liabilities and Contingent Assets
Nov 8, 2024 · ias 36 — Impairment of Assets; IAS 37 — Provisions, Contingent Liabilities and Contingent Assets; IAS 38 — Intangible Assets; IAS 39 — Financial Instruments: Recognition and Measurement; IAS 40 — Investment Property; IAS 41 — Agriculture
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