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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. This content is not available in your region. News News Release HKICPA issues the exposure drafts of two inaugural Hong Kong Sustainability Disclosure Standards for public consultation HKICPA and CIMA collaborate to create opportunities for accounting and finance professionals Recognizing well-run, sustainable ...
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HKAS 36 defines recoverable amount as the higher of an asset’s or cash-generating unit’s fair value less costs to sell and its value in use. The requirements below for measuring recoverable amount use the term ‘an asset’ but
2021年4月22日 · 根據HKAS 36，在每個報告期（Reporting Period）裡，公司應該要為其資產進行減值評估測試（Impairment Test）。 針對以下資產，公司必須進行 年度 減值評估測試（Impairment Test）： 擁有不確定使用年期（Indefinite useful life）的無形資產（Intangible assets） 還未使用的無形資產（Intangible assets），和. 在企業合併時產生的商譽（Goodwill） 那麼，我們除了強制的 年度 減值評估測試（Impairment Test），我們應該如何決定是否進行測試？ HKAS 36為我們提供一些參考指標（Indicators）。
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.
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 related cash flow projections, comparable recoverable amount and carrying amount
2024年6月4日 · The webinar will cover the following aspects of HKAS 36: Overview and common pitfalls of HKAS 36; How to deal with corporate assets, especially leased offices and other material right-of-use (RoU) assets that are corporate assets; Considerations for impairment
2024年7月1日 · HKAS 36 Impairment of Assets IAS 36 HKAS 36 (IAS 36) para 139 specifies that an entity shall apply HKAS 36 (IAS 36) (a) to goodwill and intangible assets acquired in business combinations for which the agreement date is on or after 1 January 2005 (31
2021年5月17日 · 完Q之路（八十四）：HKAS 36 資產減值（Impairment）- Goodwill Impairment. 上回簡述了減值評估測試（Impairment Test）。. 上回提及，減值評估測試（Impairment Test）需要在獨立資產上進行，假如做不了，公司便需考慮在一系列的資產上進行有關測試，在會計上，這 ...
