Impairment Indicators: When Must You Test? (IAS 36.9–14)
All lessons
- Impairment Indicators: When Must You Test? (IAS 36.9–14)Free
- Recoverable Amount: the Higher of FVLCD and Value in Use Pro
- Value in Use: Five-Year Cash Flows, Terminal Value & a Pre-Tax Rate Pro
- CGUs & Goodwill: Allocation and the Carrying Amount to Test Pro
- Allocating an Impairment Loss: Goodwill First, Then Pro Rata with a Floor Pro
- Corporate Assets: Allocating the Head Office to the CGUs Pro
- Sensitivity & Headroom: Break-Even Discount Rate and Growth Pro
- Reversing an Impairment (Never for Goodwill) & the Journal Entries Pro
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