文档介绍：IAS 36 Impairment of Assets
IAS 36 Impairment of Assets
31 March 2004
Contents
INTRODUCTION IN1-IN18
Reasons for revising IAS 36 IN2-IN4
Summary of main changes IN5-IN18
International Accounting Standard 36 Impairment of Assets
OBJECTIVE 1
SCOPE 2-5
DEFINITIONS 6
IDENTIFYING AN ASSET THAT MAY BE IMPAIRED 7-17
MEASURING RECOVERABLE AMOUNT 18-57
Measuring the Recoverable Amount of an Intangible Asset with an Indefinite Useful Life 24
Fair Value less Costs to Sell 25-29
Value in Use 30-57
Basis for Estimates of Future Cash Flows 33-38
Composition of Estimates of Future Cash Flows 39-53
Foreign Currency Future Cash Flows 54
Discount Rate 55-57
RECOGNISING AND MEASURING AN IMPAIRMENT LOSS 58-64
CASH-GENERATING UNITS AND GOODWILL 65-108
Identifying the Cash-generating Unit to Which an Asset Belongs 66-73
Recoverable Amount and Carrying Amount of a Cash-generating Unit 74-103
Goodwill 80-99
Allocating Goodwill to Cash-generating Units 80-87
Testing Cash-generating Units with Goodwill for Impairment 88-90
Minority Interest 91-95
Timing of Impairment Tests 96-99
Corporate Assets 100-103
Impairment Loss for a Cash-generating Unit 104-108
REVERSING AN IMPAIRMENT LOSS 109-125
Reversing an Impairment Loss for an Individual Asset 117-121
Reversing an Impairment Loss for a Cash-generating Unit 122-123
Reversing an Impairment Loss for Goodwill 124-125
DISCLOSURE 126-137
Estimates used to Measure Recoverable Amounts of Cash-generating Units Containing Goodwill or Intangible Assets with Indefinite Useful Lives 134-137
TRANSITIONAL PROVISIONS AND EFFECTIVE DATE 138-140
WITHDRAWAL OF IAS 36 (issued 1998) 141
APPENDIX A Using Present Value Techniques to Measure Value in Use A1-A21
APPENDIX B Amendment to IAS 16 B1
APPROVAL OF IAS 36 BY THE BOARD
BASIS FOR CONCLUSIONS
DISSENTING OPINIONS
ILLUSTRATIVE EXAMPLES
TABLE OF CONCORDANCE
This revised Standard supersedes IAS 36 (1998) Impairment of Assets and should be applied:
(a) on acquisition to