المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : Impairment of non-cash-generating assets



محاسب متخصص
08-11-2014, 06:33 AM
IMPAIRMENT OF NON-CASH-GENERATING
ASSETS
CONTENTS
Paragraph
Objective .................................................. ............................................... 1
Scope .................................................. .................................................. ... 2–13
Definitions .................................................. .............................................. 14–23
Government Business Enterprises .................................................. .... 15
Cash-Generating Assets .................................................. ................... 16–21
Depreciation .................................................. .................................... 22
Impairment .................................................. ..................................... 23
Identifying an Asset that may be Impaired ................................................ 24–34
Measuring Recoverable Service Amount .................................................. 35–50
Measuring the Recoverable Service Amount of an Intangible Asset
with an Indefinite Useful Life .................................................. .... 39A
Fair Value Less Costs to Sell .................................................. ........... 40–43
Value in Use .................................................. ................................... 44–49
Depreciated Replacement Cost Approach .................................... 45–47
Restoration Cost Approach .................................................. ....... 48
Service Units Approach .................................................. ............ 49
Application of Approaches .................................................. .............. 50
Recognizing and Measuring an Impairment Loss ...................................... 51–57
Reversing an Impairment Loss .................................................. ............... 58–70
Redesignation of Assets .................................................. ......................... 71–72
Disclosure .................................................. ............................................... 72A–79
Transitional Provisions .................................................. ........................... 80–81