Ias 36 Impairment Test. For the requirements reference must be made to International Financial Reporting Standards. For impairment of an individual asset or portfolio of assets, the discount rate is the rate the entity would pay in a current market transaction to To test for impairment, goodwill must be allocated to each of the acquirer's cash-generating units, or groups of cash-generating units, that are expected.
FASB Accounting Standards Codification Update 2011 (Lenora Drake)
Used to remember if the user is accessing the website on a computer or mobile device. Conducting impairment tests where there is an indication of impairment of an asset. Interest in impairment tests is ignored in cash flow projections, as cost of capital is reflected in the discount rate.
The objective of this Standard is to prescribe the This impairment test may be performed at any time during an annual period, provided it is performed at the same time every year. __EC_TEST__. annualreturns.icaew.com.
Used to remember if the user is accessing the website on a computer or mobile device.
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The US GAAP impairment guidance doesn't mentions recoverable amount. For the requirements reference must be made to International Financial Reporting Standards. For impairment of an individual asset or portfolio of assets, the discount rate is the rate the entity would pay in a current market transaction to To test for impairment, goodwill must be allocated to each of the acquirer's cash-generating units, or groups of cash-generating units, that are expected.