Statements (40)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
inventories
intangible assets financial assets goodwill biological assets deferred tax assets investment property measured at fair value assets other than inventories, deferred tax assets, assets arising from employee benefits, investment property measured at fair value, biological assets, financial assets, non-current assets classified as held for sale non-current assets classified as held for sale property, plant and equipment investments in subsidiaries, associates, and joint ventures |
| gptkbp:category |
gptkb:IFRS_Standards
|
| gptkbp:defines |
cash-generating unit
impairment loss recoverable amount |
| https://www.w3.org/2000/01/rdf-schema#label |
IAS 36 Impairment of Assets
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:purpose |
prescribe procedures to ensure assets are carried at no more than their recoverable amount
|
| gptkbp:relatedTo |
gptkb:IFRS_3_Business_Combinations
gptkb:IAS_38_Intangible_Assets IAS 16 Property, Plant and Equipment |
| gptkbp:replacedBy |
IAS 36 (1998)
|
| gptkbp:requires |
recognition of impairment loss if carrying amount exceeds recoverable amount
impairment test for goodwill and intangible assets with indefinite useful lives at least annually an entity to assess at each reporting date whether there is any indication that an asset may be impaired reversal of impairment loss if recoverable amount increases |
| gptkbp:requiresDisclosureOf |
amount of impairment losses recognized or reversed
nature of asset impaired segment to which impaired asset belongs events and circumstances leading to impairment or reversal |
| gptkbp:standardNumber |
IAS 36
|
| gptkbp:startDate |
1 July 1999
|
| gptkbp:status |
in force
|
| gptkbp:website |
https://www.ifrs.org/issued-standards/list-of-standards/ias-36-impairment-of-assets/
|
| gptkbp:bfsParent |
gptkb:IFRS_13_Fair_Value_Measurement
gptkb:IFRS_3_Business_Combinations gptkb:IFRS_5_Non-current_Assets_Held_for_Sale_and_Discontinued_Operations |
| gptkbp:bfsLayer |
6
|