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| Saturday, May 16, 11:36:38pm | [ Login ] [ Contact Forum Admin ] [ Main index ] [ Post a new message ] [ Search | Check update time | Archives: 1, 2, 3, 4, 5, 6, 7, 8, [9], 10 ] |
| Subject: Recoverability of the carrying amount | |
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Author: At least annually. |
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Date Posted: Tuesday, January 07, 11:17:43am http://www.contab-audit.ro/english/ias38.html ------------------------------------------------------------ RECOVERABILITY OF THE CARRYING AMOUNT – IMPAIRMENT LOSSES ------------------------------------------------------------ IAS 36 should be applied to determine whether or not an impairment loss has occurred. ------------------------------------------------------------ In addition to the requirement of IAS 36, an entity should estimate the recoverable amount of:- ------------------------------------------------------------ any intangible assets that are not yet available for use; or being amortised over a period of more than twenty years from the date when the asset is first available for use. at least annually, even if there is no indication that the asset is impaired. ------------------------------------------------------------ RETIREMENTS AND DISPOSALS ------------------------------------------------------------ An intangible asset should be derecognised on disposal or when no future economic benefits are expected from its use and subsequent disposal. ------------------------------------------------------------ Gains or losses arising from the derecognition of an intangible asset should be determined as the difference between the net disposal proceeds and the carrying amount of the asset and should be recognised as income or an expense in the income statement. ------------------------------------------------------------ [ Next Thread | Previous Thread | Next Message | Previous Message ] |
| Subject | Author | Date |
| Recoverability of the carrying amount -- PCL 47.1% 30/6/01 to 30/6/02 reported 12/9 audited 1/10/02 | period 30/6/2002 to 31/12/02 reporting 6/3/03 PCL 40%National Express. -- In December,02 we exited from our Australian tram and train operations., | Saturday, March 15, 03:16:40am |