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IAS 36 pt.1 - Coggle Diagram

- - - - recog in P/L, unless an OCI (A) (non-depreciable
        in syllabus) .60
      - only recog a (L) if you have a current obligation
        else write off to 0 & move on.62
      - slide 12 eg.
        
        Dr Impairment loss (P/L)
        Dr Reval Surplus (OCI)
        Cr Acc Impairment (SFP)
        
        (1)Dr Def tax (SFP)
        Cr Reval surplus (OCI)
        (2)Dr Def tax (SFP)
        Cr Inc tax exp (P/L)
- - - - pre-tax discount rate
    - - estimates composition .39
      - excl from estimates .43,50
      - basis for estimates .33
      - incl in CFs .44,52
      - Foreign CFs:
        use foreign rate & convert NPV @ spot