IAS 36 SFAS 142 - Uppsatser.se

Värdering av tillgångar enligt IAS 36/RR 17 - GUPEA

Zusammenfassung der Standards und Interpretationen zur internationalen Rechnungslegung (IAS, IFRS, SIC, IFRIC) – Stand Mai 2013 . Ziele und Anwendungsbereich des IAS 36. Der IAS 36 enthält die Regelungen zur Durchführung von Wertminderungstests und die Bilanzierung von Wertminderungen von Vermögenswerten des Unternehmens. 2.2 Key aspects of IAS 36 - Impairment of Assets IAS 36 - Impairment of Assets (2004) is to prescribe the procedures that an entity should apply to ensure that their assets are recorded by an amount that is not greater than the recoverable value (Costa and Alves, 2005: 781). Underlying non-current assets classified as held for sale (IFRS 5 – Non-current assets held for sale and discontinued operations). Assets – Individual and cash generating units. When we look at IAS 36 – Impairment, we refer to impairment of assets and cash generating units intermittently.

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2018-11-19 non-current assets classified as held for sale (IFRS 5 – Non-current assets held for sale and discontinued operations). Assets – Individual and cash generating units. When we look at IAS 36 – Impairment, we refer to impairment of assets and cash generating units intermittently. Last updated: 16 March 2020. Disclosure requirements of IAS 36 Impairment of Assets are set out in paragraphs IAS 36.126-137.

МЕЖДУНАРОДНЫЙ СТАНДАРТ ФИНАНСОВОЙ ОТЧЕТНОСТИ (IAS) 36.

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A number of assets are excluded from its scope (e.g. financial IFRS 16 and IAS 36. Right-Of-Use (ROU) assets are non-financial assets in the scope of IAS 36. 1.

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"ОБЕСЦЕНЕНИЕ АКТИВОВ"  IAS 36 Impairment of Assets 2017 - 07. 1. Objective insurance contracts within the scope of IFRS 4 Insurance Contracts; and.

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Last updated: 16 March 2020. Disclosure requirements of IAS 36 Impairment of Assets are set out in paragraphs IAS 36.126-137. Key requirements are those of IAS 36.134 and require disclosure on how an entity arrived at the recoverable amount in its impairment test. Note that those disclosures are required for CGUs with goodwill or intangible assets with indefinite useful lives only. IAS 36 Impairment testing: practical issues 5 A special impairment indicator: market capitalisation An impairment test must be undertaken if there are indications of impairment. Consequently, the identification of indicators of impairment becomes a crucial stage in the process. IAS 36 provides guidance in the form of a list of internal and IFRS 5 are outside the scope of IAS 36.