Educational Hardship Letter. Different intangible assets may be tested for. This impairment test may be performed at any time during an annual period, provided it is performed at the same time every year.
An impairment loss is recognised when the carrying amount of the asset (or cgu) is greater than recoverable (the difference is regarded as the impairment loss) (paras. Aasb 136 requires an entity to disclose the following for each cgu for which the carrying amount of goodwill or intangible assets is significant in comparison with the total carrying amount of. The standard also specifies when an entity should reverse an.
An Impairment Loss Is Recognised When The Carrying Amount Of The Asset (Or Cgu) Is Greater Than Recoverable (The Difference Is Regarded As The Impairment Loss) (Paras.
Aasb 136 requires an entity to disclose the following for each cgu for which the carrying amount of goodwill or intangible assets is significant in comparison with the total carrying amount of. All the paragraphs have equal. Different intangible assets may be tested for.
This Impairment Test May Be Performed At Any Time During An Annual Period, Provided It Is Performed At The Same Time Every Year.
The standard also specifies when an entity should reverse an. If this is the case, the asset is described as impaired and the standard requires the entity to recognise an impairment loss. Consistent with the above, at each reporting date, an entity is required to assess whether there is an indication that an asset.
Cgus Play A Critical Role In Applying Aasb 136 And, For Entities That Are Required To Complete Testing For Impairment, Are A Critical Part Of Any Assessment Prepared.
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Different Intangible Assets May Be Tested For.
This impairment test may be performed at any time during an annual period, provided it is performed at the same time every year. The standard also specifies when an entity should reverse an. Consistent with the above, at each reporting date, an entity is required to assess whether there is an indication that an asset.
Aasb 136 Requires An Entity To Disclose The Following For Each Cgu For Which The Carrying Amount Of Goodwill Or Intangible Assets Is Significant In Comparison With The Total Carrying Amount Of.
An impairment loss is recognised when the carrying amount of the asset (or cgu) is greater than recoverable (the difference is regarded as the impairment loss) (paras. All the paragraphs have equal. Cgus play a critical role in applying aasb 136 and, for entities that are required to complete testing for impairment, are a critical part of any assessment prepared.
