IND AS 36 - Impairment of Assets

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Faculty : CA Vinod Kumar Agarwal ( Views : 2 & Validity : 1 Year )
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IND AS 36

IMPAIRMENT OF ASSETS

1

INTRODUCTION

2

SCOPE

3

THIS STANDARD APPLIES TO FINANCIAL ASSETS CLASSIFIED AS

4

DEFINITIONS

5

WHEN IS AN ASSET IMPAIRED

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FOLLOWING ASSETS ARE TESTED FOR IMPAIRMENT ANNUALLY

7

INDICATIONS OF IMPAIRMENT

8

STEPS INVOLVED IN QUANTIFYING THE IMPAIRMENT ARE AS FOLLOWS

9

FAIR VALUE LESS COSTS TO SELL

10

VALUE IN USE

11

CASH FLOWS

12

DISCOUNT RATE

13

RECOGNISING AND MEASURING IMPAIRMENT LOSS

14

CASH GENERATING UNIT (CGU)

15

CARRYING AMOUNT OF CGU

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RECOVERABLE AMOUNT OF CGU

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GOODWILL

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IF IT IS PRACTICABLE TO ESTIMATE THE RECOVERABLE AMOUNT OF ANY INDIVIDUAL ASSET OF A CASH-GENERATING UNIT

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ALLOCATION OF IMPAIRMENT LOSS OF A CGU

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CORPORATE ASSETS

21

INDICATIONS OF REVERSAL OF IMPAIRMENT LOSS

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REVERSAL OF IMPAIRMENT LOSS FOR AN INDIVIDUAL ASSET

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REVERSING AN IMPAIRMENT LOSS FOR CASH GENERATING UNIT

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DISCLOSURES

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MAJOR CHANGE IN IND AS 36 VIS-À-VIS IAS 36 NOT RESULTING IN

CARVE OUT

26

MAJOR DIFFERENCES BETWEEN IND AS 36 VIS A VIS NOTIFIED AS 28

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