3238714
Beschreibung
Mindmap von meyer cohn, aktualisiert more than 1 year ago
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Erstellt von meyer cohn
vor mehr als 9 Jahre
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Impairment
of assets
- Recoverable
amount:
Higher of FV/
value in use
- Fair value less cost of
disposal
- Value in Use: PV of
future CFj from
asset/CGU; Incl. CFj
from cont. use &
disposal at end
- Fair value less cost of
disposal
- Impairment loss
- Amount by which CA
of asset exceed
recoverable amount
- Amount by which CA
of asset exceed
recoverable amount
- Recognition
& Measuring
- Individual assets
- Cost model - Recogn. loss in P/L;
Revaluation model: 1st reverse
revaluation then recogn left over
in P/L
- Cost model - Recogn. loss in P/L;
Revaluation model: 1st reverse
revaluation then recogn left over
in P/L
- Cash-generating
Unit (CGU)
- 1. Allocate to goodwil; 2.
Pro rata to rest of assets;
3. LIMIT - CA of asset not
reduced below higher of:
- FV less selling cost;
-Value in use
- Reversal
- Cost model - Recogn. in P/L;
Revaluation model - Recogn. as
revaluation increase; Loss on
GOODWILL not reversed; LIMIT -
Increased CA may not exceed CA
without impairment.
- Cost model - Recogn. in P/L;
Revaluation model - Recogn. as
revaluation increase; Loss on
GOODWILL not reversed; LIMIT -
Increased CA may not exceed CA
without impairment.
- 1. Allocate to goodwil; 2.
Pro rata to rest of assets;
3. LIMIT - CA of asset not
reduced below higher of:
- FV less selling cost;
-Value in use
- Individual assets
- Value in Use
- Discount rate =
PRE-TAX rate
- Discount rate =
PRE-TAX rate
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