Norma Internacional de Contabilidad 36 Deterioro del Valor de los
5. Esta Norma no es aplicable a los activos financieros que se encuentren en el alcance de la NIIF 9 a las propiedades de inversión que se midan según su valor
IAS 36 - Impairment of Assets
In May 2013 IAS 36 was amended by Recoverable Amount Disclosures for Non-Financial Assets. (Amendments to IAS 36). The amendments required the disclosure of
IAS 36 Deterioro de activos
<Q&A IAS 36: 10-1>. Identificación de un activo que podría estar deteriorado. Ejemplo - Periodicidad de la prueba de deterioro del crédito mercantil
APPLYING IAS 36 IMPAIRMENT OF ASSETS - ICAEW.com
10/12/2019 IAS 36 requires an assessment at each reporting date of whether there is any indication that an asset within its scope may be impaired. With the ...
Perspectives on IAS 36
International Accounting Standards Board (IASB) received a substantial amount of feedback regarding the shortcomings of impairment testing under IAS 36
Insights into IAS 36
Insights into IAS 36. Value in use: estimating future cash inflows and outflows. This article is the second in a three-part series on Step 4 of the
IFRS In Practice: IAS 36 Impairment of assets (2020/2021) - BDO
30/01/2020 A number of assets are excluded from its scope (e.g. financial instruments and inventories) and IAS 36 is therefore predominately applicable to ...
AP18E: Possible simplifications to the impairment testing model in
IAS 36 requires that future cash flows for value in use calculation are estimated for an asset in its current condition. Consequently it states that estimates
Insights into IAS 36
IAS 36 'Impairment of Assets' sets out the requirements entities should IAS 36 prescribes that management should apply a pre-tax discount rate(s) that ...
AP18A: Value in use: What tax attribute should be reflected in value
IAS 36 also requires an entity to disclose the pre-tax discount rate(s) applied to the cash flow projections (paragraph 134(d)(v) of IAS 36). 6. It is important
Impairment of Assets IAS 36 - IFRS
In April 2001 the International Accounting Standards Board (Board) adopted IAS 36 Impairment of Assets which had originally been issued by the International Accounting Standards Committee in June 1998 That standard consolidated all the requirements on how to assess for recoverability of an asset
Impairment - applying IAS 36
IAS 36 ‘Impairment of Assets’ sets out the requirements entities should follow prior to concluding if an asset should be written down in the financial statements (ie impaired) However due to the complex nature of the standard the requirements of IAS 36 can be challenging to apply in practice
International Accounting Standard 36 Impairment of Assets
IAS 36 © IFRS Foundation 1 International Accounting Standard 36 Impairment of Assets Objective 1 The objective of this Standard is to prescribe the procedures that an entity applies to ensure that its assets are carried at no more than their recoverable amount An asset is carried at more than its recoverable
Impairment of Assets - Grant Thornton International Ltd Home
requirements of IAS 36 • provides a step-by-step guide to performing an impairment assessment and when required testing for and/or recording or reversing impairment in accordance with IAS 36 • highlights interpretative and practical application issues that arise when performing these steps (see top 10 issues list on the following page)
IAS 36 Impairment of Assets 2017 - 07 - PKF
IAS 36 Impairment of Assets Objective To prescribe the procedures that an entity applies to ensure that its assets are carried at no more than its recoverable amount An asset is carried at more than their recoverable amount if its carrying amount exceeds the amount to be recovered through use or sale of the asset
International Accounting Standard IAS 36
IAS 36 BC B1434 IFRS Foundation These bases all consider the time value of money and the risks that the amount and timing of the actual cash flows to be received from an asset might differ from estimates Fair value and net selling price may differ from value in use because the market may not use the same assumptions as an individual enterprise
US GAAP vs IFRS: Impairment of long-lived assets - RSM US
(IAS) 36 Impairment of Assets Nature of and effective date for recent goodwill impairment simplifications in U S GAAP Note that under U S GAAP in January 2017 the subsequent measurement of goodwill was simplified by the issuance of Accounting Standards Update (ASU) 2017-04 Intangibles—Goodwill
IFRS overview 2019 - PwC
The IAS 1 amendments clarify that the entity’s share of items of comprehensive income of associates and joint ventures is presented separately analysed into those items that will not be reclassified subsequently to profit or loss and those that will be so reclassified when specific conditions
Fair Value Measurement IFRS 13
or value in use in IAS 36 Impairment of Assets The disclosures required by this IFRS are not required for the following: (a) plan assets measured at fair value in accordance with IAS 19 Employee Benefits ; (b) retirement benefit plan investments measured at fair value in accordance with IAS 26 Accounting and Reporting by Retirement Benefit Plans
Insights into IAS 36 - Grant Thornton International Ltd Home
IAS 36 sets out the disclosure requirements related to impairment Some disclosures apply in the event an entity records an impairment loss while others are required irrespective of any impairment loss IAS 36 prescribes the procedures that an entity applies to ensure that assets are carried at no more than their recoverable
What is IAS 36 impairment of assets?
- The principle of IAS 36 Impairment of Assets is that assets must be carried at no more than their recoverable amount. Recoverable amount is the amount that an entity could recover through use or sale of an asset.
What is IAS 36 guidance?
- IAS 36’s guidance is detailed, prescriptive and complex in some areas. Putting this guidance into practice involves making long-term estimates of uncertain future performance and the valuation of assets and operations for which observable prices are often not available. This also requires a significant degree of professional judgement.
How do I conduct an impairment review based on IAS 36?
- Step 1: Identify assets within the scope of IAS 36 Step 2: Determine the structure of the impairment review. Step 1: Identify assets within the scope of IAS 36 IAS 36 must be applied in accounting for the impairment of all assets, unless they are specifically excluded from its scope (IAS 36.2).
What is a CGU in IAS 36?
- For the purposes of applying IAS 36, even if part or all of the output produced by an asset (or a group of assets) is used by other units of the entity (ie, products at an intermediate stage of a production process), this asset (or group of assets) represents a CGU if the entity could sell the output on an active market.
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