IND AS 36 Illustration From 11-21 || CA Final Sep 2025
Автор: Kushal Mehta Classes
Загружено: 2025-02-05
Просмотров: 431
Описание:
Welcome to our in-depth discussion on IND AS 36 illustration 11-21, which deals with the impairment of assets. This standard provides essential guidelines for recognizing, measuring, and accounting for asset impairments. Stay tuned as we break it down into simple terms!
🔹 What You’ll Learn in This Video:
✅ When an asset is considered impaired
✅ How to measure impairment losses
✅ Steps for impairment loss recognition
✅ Reversal of impairment
✅ Disclosure requirements
📌 🔽 TIMESTAMPS 🔽
00:00 - Introduction to IND AS 36 illustration 11-21
01:20 - What is Impairment of Assets?
03:05 - Identification of Impairment
05:10 - Measurement of Impairment (Fair Value & Value in Use)
07:30 - Recognition of Impairment Loss
09:15 - Reversal of Impairment Loss
10:40 - Disclosure Requirements
12:00 - Assets Not Covered Under IND AS 36
13:45 - Key Takeaways & Summary
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Tags:
#INDAS36 #ImpairmentOfAssets #AccountingStandards #illustration 11-21 #FinanceEducation #CharteredAccountant #Audit #IFRS #GAAP accountingConcepts
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