In the separate statement, the carrying amount of an investment in subsidiaries or in associates is compared with recoverable amount to determine impairment loss; in the consolidated statement, the impairment test regards identifiable assets and liabilities of the subsidiary or associate and, then, as...
Dr. Mike Evans is founder of the Health Design Lab at the Li Ka Shing Knowledge Institute, an Associate Professor of Family Medicine and Public Health at the University of Toronto, and a staff physician at St. Michael's Hospital. A big thank you to Scott in MN for sharing this gem with...
•IFRS3BusinessCombinations(asrevisedinJanuary2008) † •CostofanInvestmentinaSubsidiary,JointlyControlledEntityorAssociate(Amendmentsto IFRS1andIAS27)(issuedMay2008) * •ImprovementstoIFRSs(issuedMay2008). * ThefollowingInterpretationsrefertoIAS36: ...
plant and equipment; intangible assetsinclude licences and brands.Entities that have an investment in a subsidiary, associate or joint venture carried at cost under AASB 127 mayalso be able to reverse
Where it is not possible to associate cash flows with individual assets, assets may be grouped into “cash generating units”. This will apply, for example, with goodwill and is the reason why the impairment review involved in relation to goodwill is conducted in a different manner when compa...
Rosado, MarianDuara, RanjanGreig, Maria T.Raffo, ArleneLoewenstein, David A.Journal of Alzheimer's disease: JADR. E. Curiel, E. Crocco, M. Rosado et al., "A brief computerized paired associate test for the detection of mild cognitive impair- ment in community-dwelling older adults," ...
The research also took into account two sectors: mining and fuel, which are proprietary to the energy sector in Poland. The mining and fuel sectors are heavily dependent on the geopolitical situation and factors such as the pandemic. An asset that should serve as a litmus test for the crisis...