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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
- E-learning: HKAS 36 Impairment of Assets
This e-learning will cover the following aspects of ...
- E-learning: HKAS 36 Impairment of Assets
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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. An asset is carried at more than its recoverable amount if its carrying amount exceeds the amount to be recovered through use or sale of the asset.
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1999年7月1日 · 《國際會計準則第36號-資產減值》 用手机看条目. [編輯] 概述. [編輯] 目的. 本準則的目的是，規定 企業 用以確保其 資產 以不超過可收回價值（recoverable amount）的金額進行計量的程式。 如果資產的 帳麵價值 超過通過使用或銷售而收回的價值，該資產就是按超過其可收回價值計量的，如果是這樣，該資產應視為已經減值，本準則要求企業確認 資產減值損失。 本準則也規定了企業何時應沖回資產減值損失，以及減值資產的有關披露內容。 [編輯] 範圍. 1．本準則適用於除下述資產以外的所有 資產減值 的會計核算： （1） 存貨 （參見《國際會計準則第2號 存貨》）； （2） 建造合同 形成的資產（參見《國際會計準則第11號 建造合同》）；
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, identification of impairment indicators, related disclosures, etc);
HKAS 36 Impairment of Assets sets out the requirements for impairment which cover a range of assets and groups of assets, termed ‘cash generating units’ or CGUs). Entities are required to review if the relevant assets are impaired annually or more frequently.
