Exercises
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Why impair? Objective and scope of IAS 36
Chapter 1 · Objective and scope · 28 exercises
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Target a chapterThe exercises of a single chapter.
- 01Objective and scope28 exercises
- 02Definitions21 exercises
- 03Identifying an asset that may be impaired61 exercises
- 04Measuring recoverable amount52 exercises
- 05Value in use: cash flows and discount rate113 exercises
- 06Impairment loss for an individual asset39 exercises
- 07Cash-generating units: identification and carrying amount57 exercises
- 08Goodwill: allocation and testing74 exercises
- 09Corporate assets16 exercises
- 10Impairment loss for a cash-generating unit41 exercises
- 11Reversing an impairment loss71 exercises
- 12Disclosure28 exercises
Target a conceptThe exercises of a single concept.
- Objective of the standardFragile10 exercises
- Scope and exclusionsFragile18 exercises
- Key definitionsFragile21 exercises
- Assessment at each reporting dateFragile18 exercises
- Mandatory annual testsFragile20 exercises
- Indicators of impairmentFragile20 exercises
- Materiality and sensitivity of the indicatorsFragile10 exercises
- Recoverable amount: higher of two measuresFragile27 exercises
- Individual asset or cash-generating unitFragile14 exercises
- Fair value less costs of disposalFragile17 exercises
- Elements and steps of value in useFragile20 exercises
- Basis for cash flow projectionsFragile16 exercises
- Composition of estimates of future cash flowsFragile24 exercises
- Asset in its current conditionFragile14 exercises
- Financing, tax and inflation consistencyFragile18 exercises
- Foreign currency future cash flowsFragile9 exercises
- Discount rateFragile23 exercises
- Present value techniques (Appendix A)Fragile10 exercises
- Recognition of an impairment lossFragile26 exercises
- Impairment of a revalued assetFragile9 exercises
- Depreciation and deferred tax after impairmentFragile12 exercises
- Identifying the cash-generating unitFragile18 exercises
- Output with an active market and internal transfer pricesFragile11 exercises
- Consistent identification of unitsFragile12 exercises
- Carrying amount of a cash-generating unitFragile23 exercises
- Allocating goodwill to cash-generating unitsFragile16 exercises
- Completing the initial allocationFragile11 exercises
- Disposal of an operation and reorganisationFragile13 exercises
- Testing units with goodwillFragile19 exercises
- Order of testingFragile8 exercises
- Goodwill and non-controlling interests (Appendix C)Fragile12 exercises
- Corporate assetsFragile16 exercises
- Allocating an impairment loss within a unitFragile35 exercises
- Asset whose recoverable amount cannot be determinedFragile9 exercises
- Indicators of reversalFragile13 exercises
- Conditions for a reversalFragile19 exercises
- Reversal for an individual assetFragile21 exercises
- Reversal for a cash-generating unitFragile17 exercises
- No reversal of goodwill impairmentFragile21 exercises
- Disclosures by class of assets and by segmentFragile10 exercises
- Disclosures for each impairment loss or reversalFragile10 exercises
- Estimates for units with goodwill or indefinite-life intangiblesFragile12 exercises
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