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Showing 10 of 139 results for "ias 3"
Insights into IAS 36
Insights into IAS 36 provides assistance for preparers of financial statements and help where confusion has been seen in practice.
IAS 36 – Impairment of assets
IAS 36’s guidance is detailed, prescriptive and complex in some areas making it often challenging to apply in practice.
IAS 36 - Other impairment issues
The articles in our ‘Insights into IAS 36’ series have been written to assist preparers of financial statements and those charged with the governance of reporting entities understand the requirements set out in IAS 36.
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,
IAS 36 -Identifying cash-generating units
This article, part of the IAS 36 series, discusses how to identify cash-generating units (CGUs).
IAS 36 - Presentation and disclosure
This article provides a summary of the IAS 36 disclosure requirements and highlights particular areas of focus for regulators, including select illustrative examples for these areas of focus.
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.
IAS 36 - Reversing impairment losses
The articles in our ‘Insights into IAS 36’ series have been written to assist preparers of financial statements and those charged with the governance of reporting entities understand the requirements set out in IAS 36.
IAS 36 - Recognising impairment losses
Step 6 of applying the guidance in IAS 36 relates to recognising or reversing and impairment losses. This article focuses on part of this step; recognition of impairment losses. For reversing impairment losses refer to our article ‘Insights into IAS 36 – Reversing impairment losses’.
IAS 36 - Estimating recoverable amount
Definitions of recoverable amount and fair value less costs of disposal (FVLCOD) and an overview of value in use (VIU).