IAS 36

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 

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 

<Q&A IAS 36: 10-1>. Identificación de un activo que podría estar deteriorado. Ejemplo - Periodicidad de la prueba de deterioro del crédito mercantil 

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 ...

International Accounting Standards Board (IASB) received a substantial amount of feedback regarding the shortcomings of impairment testing under 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 

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 ...

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 

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 ...

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 

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

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

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

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 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

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

(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

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

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

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