Advance Australia Fair: The Quality of AASB 136 Fair Value Disclosures Down UnderFair valueimpairmentgoodwillIFRSThe introduction of an impairment test for goodwill under IFRS is seen as another step toward moving financial accounting and reporting from its traditional historical cost paradigm to one ...
1 The objective of this Standard is to make amendments to AASB 136 Impairment of Assets as a consequence of the issuance of International Financial Reporting Standard Recoverable Amount Disclosures for Non-Financial Assets (Amendments to IAS 36) by the International ...
Accounting Standards and AASB 2013-3 Amendments to AASB 136 – Recoverable Amount Disclosures for Non-Financial Assets are also adopted for the same period. Main Requirements This Standard amends the Australian Accounting Standards – Reduced Disclosure Requirements for AASB 136 Impairment of Asse...
Impairment of Assets: A Tax Accounting Interface This paper seeks to examine these issues and some of the consequences of recent legislative amendments to the tax law and the adoption of IFRS.Les. ... L Nethercott,T Anamourlis - 《Auditing》 被引量: 0发表: 2009年 FINANCIAL REPORTING HANDBOO...
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• Retirements, disposals, changes in value, reversal of impairment losses previously booked to profit or loss, and reclassifications of investment properties (see AASB 140 Investment Property); • Reversals of impairment losses (see AASB 136 Impairment of Assets); ...
An accounting standard for goodwill, AASB 136 Impairment of Assets was implemented in Australia in 2005. However, several issues of compliance with the Standard were noted in the initial adoption periods. This study examines goodwill reporting practices in Austral...
AASB 136Abstract This study evaluates how managers of Australian firms are implementing the regulation requiring the impairment of assets and whether asset impairments can be categorised as non‐discretionary. We find some evidence that realised asset impairments are reflective of regulatory requirements. ...
AASB 136This article discusses the paper by Bond, Govendir, and Wells (2016). The comments focus on four issues: (i) the evaluation of the book to market ratio of equity as an impairment indicator; (ii) the managerial discretion on realized impairments; (iii) the interpretation of the ...
Goodwill Impairment Testing under IFRS – A False Impossible Shore? Purpose – The purpose of this paper is to catalogue the practice of goodwill impairment testing in Australia and to provide evidence of the extent of comp... Tyrone M. Carlin,Nigel Finch - 《Pacific Accounting Review》 被引...