Testing cash-generating units with goodwill for impairment 88 Timing of Intangible Assets to converge with IFRS 3 and revised versions of IAS 36 and IAS 38
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Additionally, management must allocate goodwill and corporate assets to a CGU (or groups of CGUs) for the purpose of applying IAS 36 These steps determine
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1 mar 2020 · Applying IFRS – Business combinations: disclosures, goodwill and impairment Contents goodwill under IAS 36 is complex and costly
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For other assets that are subject to annual depreciation or amortisation, IAS 36 requires assessment of whether an impairment loss has occurred, based on a
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IAS 36 Impairment of Assets 2017 - 07 1 (a) to goodwill and intangible assets acquired in business combinations for which the agreement date is on or
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Testing cash-generating units with goodwill for impairment 88 Timing of Intangible Assets to converge with IFRS 3 and revised versions of IAS 36 and IAS 38
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Goodwill, therefore, has to be tested at the level of either a CGU or group of CGUs Asset impairment tests Typical intangible assets at telecom companies,
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