IAS 36 Illustrative Example 7 Impairment Testing CGU's with Goodwill and NCI
Автор: Magon Gajewski
Загружено: 2021-10-08
Просмотров: 1091
Описание:
It has been a hot minute since I posted, but I am back!
In this video, we discuss impairment testing of cash-generating units with goodwill and non-controlling interests.
So, get out your illustrative examples and work through them with me!
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0:00 Introduction
1:01 Example 7A
6:04 IAS 36 paragraph 90
13:44 IAS 36 paragraph 104
15:37 IAS 36 Appendix C paragraph C6
19:08 Example 7B
23:27 Example 7C
28:50 IAS 36 Appendix C paragraph C7
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