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Professional Accounting Education
Provided by Academy of Professional Accounting (APA)
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ACCA F7 Financial Reporting(INT.)
Chapter 4 Impairment of assets
ACCA Lecturer: Roy Wang
ACCA Research Institute
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. HOW、WHEN 1
IAS 36 Impairment of assets
CGU 2
Example
3
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When
Internal Indicators:
Asset obsolete or damage;
Operating losses for the current period;
Loss of key employees;
Reconstructions.
External Indicators:
Adverse change in the commercial environment(decrease
demand for the asset)
Market value of share price is less than book value
Test annually for certain assets:
Intangible assets with an infinite useful life;
Goodwill acquired in a business combination.
IAS 36 Impairment of asset
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HOW
IAS 36 Impairment of asset
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Recognition
IAS 36 Impairment of asset
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CGU
IAS 36 Impairment of asset
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IAS 36 Impairment of asset
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IAS 36 Impairment of asset
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IAS 36 Impairment of asset
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IAS 36 Impairment of asset
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IAS 36 Impairment of asset
Professional Accounting Education
Provided by Academy of Professional Accounting (APA) ACCA Research Institute
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