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What is HKAS 36 impairment of assets?
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IN1 Hong Kong Accounting Standard 36 Impairment of Assets (HKAS 36) replaces SSAP 31 Impairment of Assets (issued in 2001), and should be applied: (a) on acquisition to goodwill and intangible assets acquired in business
- HKAS 36 Impairment of Assets - Hong Kong Institute of Certified Public ...
HKAS 36 Impairment of Assets. This content is not ...
- Workshop on HKAS 36 Impairment of Assets - Hong Kong Institute of ...
This workshop provides an overview of the standard, ...
- E-learning: HKAS 36 Impairment of Assets - Hong Kong Institute of ...
practitioners often identify impairment as a key audit ...
- HKAS 36 Impairment of Assets - Hong Kong Institute of Certified Public ...
HKAS 36 Impairment of Assets. This content is not available in your region. 關於我們 公會簡介 管治 企業社會責任 中國內地與國際聯繫 事業發展機會. 會員資格 註冊 搜尋會計師 會員手冊 會員福利及服務 關於商界專業會計師 關於中小型執業所 關於青年會員. 成為香港會計師 ...
HKAS 36 Impairment of Assets. This content is not available in your region. About us Organization Governance Corporate social responsibility Mainland China and international connections Careers. Membership Registration Find a CPA Members' Handbook Membership benefits and services For Professional Accountants in Business For Small and Medium ...
The objective of HKAS 36 Impairment of Assets is to prescribe the procedures that an entity applies to ensure that its assets are carried at no more than their recoverable amount. The recoverable amount of an asset or a cash-generating unit is the higher of its fair value less costs to
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This workshop provides an overview of the standard, HKAS 36 Impairment of Assets, explain key concepts, process flow in determining and accounting for impairment and disclosure requirements in the financial statements.
practitioners often identify impairment as a key audit matter for audits of listed entities. This e-learning will cover the following aspects of HKAS 36: • common pitfalls of HKAS 36 (e.g. identification of cash generating units (CGUs), deriving discount rates and
This workshop provides an overview of HKAS 36 Impairment of Assets, including key concepts and process flow in accounting for impairment and disclosure requirements in financial statements. Illustrative examples and case studies will also be covered to
