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Professional Accounting Education Provided by Academy of Professional Accounting (APA) Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台 ACCA F7 Financial Reporting(INT.) Chapter 4 Impairment of assets ACCA Lecturer: Roy Wang ACCA Research Institute

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Page 1: ACCA F7accaspace.com/upload/ACCA_F7/PPT/Roy_Wang_F7_Chapter_04... · 2016-01-29 · Professional Accounting Education Provided by Academy of Professional Accounting (APA) ACCA Research

Professional Accounting Education

Provided by Academy of Professional Accounting (APA)

Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台

ACCA F7 Financial Reporting(INT.)

Chapter 4 Impairment of assets

ACCA Lecturer: Roy Wang

ACCA Research Institute

Page 2: ACCA F7accaspace.com/upload/ACCA_F7/PPT/Roy_Wang_F7_Chapter_04... · 2016-01-29 · Professional Accounting Education Provided by Academy of Professional Accounting (APA) ACCA Research

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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

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Professional Accounting Education

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