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1. www.hkicpa.org.hk › Members-Handbook › volumeIIHong Kong Accounting Standard 36 - Hong Kong Institute of ...

   www.hkicpa.org.hk › Members-Handbook › volumeII

   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

   • Workshop on HKAS 36 Impairment of Assets - Hong Kong Institute of ...

     HKAS 36 Impairment of Assets, explain key concepts, ...

2. www.hkicpa.org.hk › - › mediaUpdate No. 240 - Hong Kong Institute of Certified Public ...

   www.hkicpa.org.hk › - › media

   The amendments clarify the accounting requirements for proceeds received by an entity from selling items produced while testing an item of property, plant or equipment before it is used for its intended purpose.

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   • 頁面計數: 51

3. 其他人也問了

   What is HKAS 36 impairment of assets?

   • The objective of HKAS 36 Impairment of Assetsis 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 sell and its value in use. (HKAS 36 para. 6)

   HKAS 36 Impairment of Assets1 - Nelson CPA

   www.nelsoncpa.com.hk/slidepdf/HKAS-36-200504.pdf

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   Does HKAS 36 require an arbitrary allocation of impairment losses?

   • (HKAS 36 para. 105) If it is not practicable to estimate the recoverable amount of each individual asset of a cash-generating unit, HKAS 36 requires an arbitrary allocation of an impairment loss between the assets of that unit, other than goodwill, because all assets of a cash-generating unit work together.

   HKAS 36 Impairment of Assets1 - Nelson CPA

   www.nelsoncpa.com.hk/slidepdf/HKAS-36-200504.pdf

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   What is the difference between HKAS 36 and IAS 36?

   • S ON IAS 36 IMPAIRMENT OF ASSETSHKAS 36 is base on IAS 36 Impairment of Assets. In approving HKAS 36, the Council of the Hong Kong Institute of Certified Public Accountants considered and agreed with the IASB’s asis for Conclusions on IAS 36. Accordingly, there are no significant differ

   Hong Kong Accounting Standard 36 - Hong Kong Institute of Certified …

   www.hkicpa.org.hk/-/media/HKICPA-Website/Members-Handbook/volumeII/hkas36.pdf

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   What is HKAS 36 para 59?

   • (HKAS 36 para. 59) An impairment loss shall be recognised immediately in profit or loss, unless the asset is carried at revalued amount in accordance with another Standard (for example, in accordance with the revaluation model in HKAS 16 Property, Plant and Equipment).

   HKAS 36 Impairment of Assets1 - Nelson CPA

   www.nelsoncpa.com.hk/slidepdf/HKAS-36-200504.pdf

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   What is recoverable amount HKAS 36?

   • 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 apply equally to an individual asset or a cash-generating unit.

   HKAS 36 Impairment of Assets1 - Nelson CPA

   www.nelsoncpa.com.hk/slidepdf/HKAS-36-200504.pdf

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   What is HKAS 36?

   • paragraph A4 as “HKAS 36”). HKAS 36 incorporates the requirements of the paragraphs in this appendix. Consequently, the amendments from HKAS 16 are not necessary once an entity is subject to HKAS 36. Accordingly, this appendix is applicable only to entities that elect to apply H before its effective date.* * *The text of this appendix has

   Hong Kong Accounting Standard 36 - Hong Kong Institute of Certified …

   www.hkicpa.org.hk/-/media/HKICPA-Website/Members-Handbook/volumeII/hkas36.pdf

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4. www.hkicpa.org.hk › S2_HKAS-36HKAS 36 Impairment of Assets簡

   www.hkicpa.org.hk › S2_HKAS-36

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5. www.nelsoncpa.com.hk › slidepdf › HKAS-36-200504HKAS 36 Impairment of Assets1 - Nelson CPA

   www.nelsoncpa.com.hk › slidepdf › HKAS-36-200504

   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.

   • 檔案大小: 155KB

   • 頁面計數: 19

6. www.bdo.com.hk › getattachment › InsightsHKFRS / IFRS UPDATE 2013/11 - BDO

   www.bdo.com.hk › getattachment › Insights

   On 19 June 2013 HKICPA issued Amendments to HKAS 36 Impairment of Assets –. Recoverable Amount Disclosures for Non-financial Assets. The same amendments were made to IAS 36 by the International Accounting Standards Board (IASB) on 29 May 2013. This Bulletin explains the background and details of the amendments issued by the IASB.

7. preprod.hkicpa.org.hk › - › mediaWorkshop on HKAS 36 Impairment of Assets - Hong Kong ...

   preprod.hkicpa.org.hk › - › media

   HKAS 36 Impairment of Assets, explain key concepts, process flow in determining and accounting for impairment and disclosure requirements in the financial statements. Supplementing with illustrative examples and practical cases study covered

8. mas.hkicpa.org.hk › mycpa › publicLive webinar: HKAS 36 Impairment of Assets - Hong Kong ...

   mas.hkicpa.org.hk › mycpa › public

   This webinar 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);