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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
- Workshop on HKAS 36 Impairment of Assets - Hong Kong Institute of ...
HKAS 36 Impairment of Assets, explain key concepts, ...
- Workshop on HKAS 36 Impairment of Assets - Hong Kong Institute of ...
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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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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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.
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
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);