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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
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.
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
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. In this webinar, we will discuss in details:
