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IAS 36Impairment of Assets

Course

12 chapters · 18 lessons · about 8 h 00 min

  1. 01Objective and scopeNot started1 lesson0/1

    Practise this chapter

  2. 02DefinitionsNot started1 lesson0/1

    Practise this chapter

  3. 03Identifying an asset that may be impairedNot started2 lessons0/2

    Practise this chapter

  4. 04Measuring recoverable amountNot started1 lesson0/1

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  5. 05Value in use: cash flows and discount rateNot started3 lessons0/3

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  6. 06Impairment loss for an individual assetNot started1 lesson0/1

    Practise this chapter

  7. 07Cash-generating units: identification and carrying amountNot started2 lessons0/2

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  8. 08Goodwill: allocation and testingNot started2 lessons0/2

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  9. 09Corporate assetsNot started1 lesson0/1

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  10. 10Impairment loss for a cash-generating unitNot started1 lesson0/1

    Practise this chapter

  11. 11Reversing an impairment lossNot started2 lessons0/2

    Practise this chapter

  12. 12DisclosureNot started1 lesson0/1

    Practise this chapter

Contents — IAS 36 — Impairment of Assets

  1. 1 · Not startedObjective and scope0 / 1 lesson
  2. 2 · Not startedDefinitions0 / 1 lesson
  3. 3 · Not startedIdentifying an asset that may be impaired0 / 2 lessons
  4. 4 · Not startedMeasuring recoverable amount0 / 1 lesson
  5. 5 · Not startedValue in use: cash flows and discount rate0 / 3 lessons
  6. 6 · Not startedImpairment loss for an individual asset0 / 1 lesson
  7. 7 · Not startedCash-generating units: identification and carrying amount0 / 2 lessons
  8. 8 · Not startedGoodwill: allocation and testing0 / 2 lessons
  9. 9 · Not startedCorporate assets0 / 1 lesson
  10. 10 · Not startedImpairment loss for a cash-generating unit0 / 1 lesson
  11. 11 · Not startedReversing an impairment loss0 / 2 lessons
  12. 12 · Not startedDisclosure0 / 1 lesson