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الموضوع: Impairment of cash-generating assets

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    الصورة الرمزية محاسب متخصص
    محاسب متخصص غير متواجد حالياً مشرف عام
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    تم شكره 73 مرة في 63 مشاركة

    Impairment of cash-generating assets

    IMPAIRMENT OF CASH-GENERATING ASSETS
    CONTENTS
    Paragraph
    Objective .................................................. ............................................... 1
    Scope .................................................. .................................................. .. 2–12
    Definitions .................................................. ............................................ 13–20
    Cash-Generating Assets .................................................. ................. 14–18
    Depreciation .................................................. .................................. 19
    Impairment .................................................. .................................... 20
    Identifying an Asset that may be Impaired ............................................. 21–30
    Measuring Recoverable Amount .................................................. .......... 31–70
    Measuring the Recoverable Amount of an Intangible Asset
    with an Indefinite Useful Life .................................................. 37
    Fair Value less Costs to Sell .................................................. .......... 38–42
    Value in Use .................................................. .................................. 43–70
    Basis for Estimates of Future Cash Flows ................................ 46–51
    Composition of Estimates of Future Cash Flows ..................... 52–66
    Foreign Currency Future Cash Flows ....................................... 67
    Discount Rate .................................................. ......................... 68–70
    Recognizing and Measuring an Impairment Loss of an Individual
    Asset .................................................. .............................................. 71–75
    Cash-Generating Units .................................................. .......................... 76–97
    Identifying the Cash-Generating Unit to which an Asset Belongs .. 77–84
    Recoverable Amount and Carrying Amount of a
    Cash-Generating Unit .................................................. .................... 85–90
    Impairment Loss for a Cash-Generating Unit .................................. 91–97
    Reversing an Impairment Loss .................................................. ............. 98–111
    Reversing an Impairment Loss for an Individual Asset ................... 106–109
    Reversing an Impairment Loss for a Cash-Generating Unit ............ 110–111
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