ABC tested its cash-generating unit (CGU) for impairment in line with IAS 36. CGU’s carrying amount is € 10 000 in total, thereof: building – € 7 000, machinery – € 2 500, goodwill – € 500. Impairment loss of CGU is € 300. How shall ABC allocate this impairment loss to individual assets in CGU?
What are corporate assets in line with IAS 36?
The discount rate used to derive an asset’s value in use in line with IAS 36 shall be:
Which of the following statements is true with respect to determining the discount rate for calculating the value in use in line with IAS 36?
How shall an impairment loss be recognized in the financial statements in line with IAS 36?
IAS 36 lists 8 indicators of impairment, both external and internal. If an entity assesses that at least one indicator is present, what should this entity do?
What is the recoverable amount of an asset or cash-generating unit in line with IAS 36?
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