المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : Impairment of cash-generating assets



محاسب متخصص
08-11-2014, 06:40 AM
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