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INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - Allocating assets to cash-generating units
The second of a three-part series on cash-generating units (CGUs), this article discusses how to allocate assets to CGUs,
INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 -Identifying cash-generating units
This article, part of the IAS 36 series, discusses how to identify cash-generating units (CGUs).
INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - Overview of the Standard
The third of a three-part series on cash-generating units (CGUs), this article discusses how to allocate goodwill to CGUs,
INTERNATIONAL FINANCIAL REPORTING STANDARDS Insights into IAS 36
Insights into IAS 36 provides assistance for preparers of financial statements and help where confusion has been seen in practice.
International Financial Reporting Standards Implementation of IFRS 17 ‘Insurance Contracts’
The auditor’s response to the risks of material misstatement arising from estimates made in applying IFRS 17 ‘Insurance Contracts’
INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - If and when to undertake an impairment review
This article explains if and when a detailed impairment test as set out in IAS 36 is required.
INTERNATIONAL FINANCIAL REPORTING STANDARDS Scope and structure of IAS 36
This article looks at the scope of the impairment review (ie the types of assets that are included) and how it is structured (ie the level at which assets are
INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - Overview of the Standard
This article provides an ‘at a glance’ overview of IAS 36’s main requirements and outlines the major steps in applying those requirements.
International Financial Reporting Standards Insights into IFRS 13 - Fair value measurement
A summary of IFRS 13: Fair value measurement and detailed commentary on various aspects of applying this Standard from the perspective of a preparer working