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 with comments requested by 15 July 2024. 18 Mar 2020 Publication...
McDonnell, John (IAS 36): IAS 36 Impairment of Assets, in: Accountancy Ireland December/2005, S. 17-19.IAS PLUS 2005, IAS 36, Impairment of Assets, viewed 15 April 2015, .RILEY, S. 2002. IAS 36 - Impairment of Assets. Associ...
IAS Plus 最新资讯. 国际财务报告准则 2010 年度改进 国际会计准则理事会(IASB)于2010 年5月6日发布了《国际财务报告准则 的2010年度改进》 - 包括对7项国际 财务报告准则(IFRS)的修订.这是 IASB根据年度改进程序发布的第三批 修订,该程序旨在对国际财务报告准 则进行并非迫切的必要修订. 下文的表格列出了所有...
IAS 36 Impairment of Assets 32 5. Determinants of compliance levels with disclosures mandated by IFRS 3, IAS 38 and IAS 36 41 6. Conclusions 62 Appendix: Screen-shot of the database developed and used for the data collection 65 References 66 WORLDWIDE APPLICATION OF IFRS 3, IAS 36 AND...
IAS 36 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, ent...
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对截止于 2009 年 12 月 31 日的会计期间生效 新准则 对自以下或之后的日期 开始的会计期间生效 所发布的 IAS Plus 简讯 IFRS 8 经营分部 2009 年 1 月 1 日 2006 年 12 月 英文版 中文版 《中小型企业的国 中小型企业的国际财务报告准则 立即可供采用 际财务报告准则》 2009 年 7 月 英文版 中文...
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IASC. IAS36 . 2004IAS 36 "Impairment of Assets", www .IAS 14. Irina Kuzmina, Ieva Kozlovska. Accounting plus. Com/ standard... B Mackenzie,A Lombard,D Coetsee,... - John Wiley & Sons, Ltd 被引量: 4发表: 2015年 Impairment of assets (IAS 36), a consistent application, to what ...
If you want to be compliant with IAS 36, you have to perform the following procedures: You need to assesswhether there is any indicationthat an asset might be impaired at the end of each reporting period. You don’t need to perform impairment testing if there’s no indication. However, ...