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seeks to ensure that an entity's assets are not carried at more than…
seeks to ensure that an entity's assets are not carried at more than their recoverable amount (i.e. the higher of fair value less costs of disposal and value in use).
indicators of impairment
external sources: market value declines, negative changes in technology, markets, economy, or laws increases in market interest rates net assets of the company higher than market capitalisation;
internal sources: obsolescence or physical damage asset is idle, part of a restructuring or held for disposal worse economic performance than expected for investments in subsidiaries, joint ventures or associates, the carrying amount is higher than the carrying amount, or a dividend exceeds the total comprehensive income
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CGU
if it is not possible to determine the recoverable amount (i.e. the higher of fair value less costs of disposal and value in use) for the individual asset, then determine recoverable amount for the asset's cash-generating unit (CGU)
impairment of goodwill
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ach unit or group of units to which the goodwill is so allocated shall: represent the lowest level within the entity at which the goodwill is monitored for internal management purposes and not be larger than an operating segment determined in accordance with IFRS 8
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