IND AS 36
IMPAIRMENT OF ASSETS
THIS STANDARD APPLIES TO FINANCIAL ASSETS CLASSIFIED AS
WHEN IS AN ASSET IMPAIRED
FOLLOWING ASSETS ARE TESTED FOR IMPAIRMENT ANNUALLY
INDICATIONS OF IMPAIRMENT
STEPS INVOLVED IN QUANTIFYING THE IMPAIRMENT ARE AS FOLLOWS
FAIR VALUE LESS COSTS TO SELL
VALUE IN USE
RECOGNISING AND MEASURING IMPAIRMENT LOSS
CASH GENERATING UNIT (CGU)
CARRYING AMOUNT OF CGU
RECOVERABLE AMOUNT OF CGU
IF IT IS PRACTICABLE TO ESTIMATE THE RECOVERABLE AMOUNT OF ANY INDIVIDUAL ASSET OF A CASH-GENERATING UNIT
ALLOCATION OF IMPAIRMENT LOSS OF A CGU
INDICATIONS OF REVERSAL OF IMPAIRMENT LOSS
REVERSAL OF IMPAIRMENT LOSS FOR AN INDIVIDUAL ASSET
REVERSING AN IMPAIRMENT LOSS FOR CASH GENERATING UNIT
MAJOR CHANGE IN IND AS 36 VIS-À-VIS IAS 36 NOT RESULTING IN
MAJOR DIFFERENCES BETWEEN IND AS 36 VIS A VIS NOTIFIED AS 28
PROBLEMS FOR SELF-PRACTICE
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