IAS 36 Explained: Impairment of Assets Tutorial
Автор: NextGen Ledger
Загружено: 2025-11-15
Просмотров: 11
Описание:
Is a company's property really worth, what they say it is?
00:00 Introduction
00:57 All the steps
01:17 The overvalued asset problem(why we need the rules)
01:28 Carrying amount
01:46 Book value vs true economic value
02:05 IAS 36: the rulebook(introducing the standard)
02:37 The ultimate value test(calculating impairment)
02:51 Recoverable amount
03:38 Impairment loss
03:57 The impairment test
04:17 When to the test for impairment(looking for the triggers)
05:01 Internal red flags
05:31 Goodwill
05:54 Losses, reversals(the consequences)
06:58 What does a recurring loss tell you about the health of an engines?
Content for professionals of tomorrow by the professionals of today.
Areas:
Accounting and Corporate Financial Reporting
Auditing, Assurance and Related Services
Sustainability Reporting and Assurance
Technology, Data and Risk Advisory
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