MFRS 136 / IAS 36 Impairment of Assets MFRS 137 / IAS 37 Provision, Contingent Liabilities and Contingent Assets MFRS 138 / IAS 38 Intangible Assets MFRS 9 / IFRS 9 Financial Instruments for Corporates Financial Instruments - Related MFRSs / IFRSs for Banks ...
DISCLOSURES – COST MODEL MFRS 140 para 79 In addition to the common disclosures, an entity shall disclose: the depreciation methods used; the useful lives or the depreciation rates used; the gross carrying amount and the accumulated depreciation (aggregated with accumulated impairment losses) at beg...
Impairment Covered specifically under MFRS136. An asset is impaired when its recoverable amount is less than its carrying amount. Recoverable amount is the higher of the fair value less costs to sell and value in use. Value in use is the present value of future cash flows expected to be der...