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IAS36 Impairment of Assets(NCA) - Coggle Diagram
IAS36 Impairment of Assets(NCA)
Compared carrying amount with recoverable amount
recoverable amount is the amount higher between FV-cost of disposal and value in use
Dr OCI Dr Expense-impairment loss Cr NCA
Indicates of impairment
external
A significant fall in market value
A significant change in PESTEL enviroment
An increase in market intere rate
Carrying amount of the entity's' net assets being more than its market capitalisation
internal
obsolescence
physical damage
adverse change in economic performance
No indications of impairment
An intangible asset wiht an indefinite useful life
Goodwill
Cash Generating Unit(CGU)
Current Asset no impairment loss
2.Obviously damage
3.Goodwill
4.Pro-rate basis based on carrying amount