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The Minimum Indications have to be considered in assessing IMPAIRMENT of Non Financial Assets faainc.blogspot.com 14 Mar 2013 | 12:29 pm

IAS 36 regulates the impairment of Non Financial Assets. An asset is impaired when its carrying amount exceeds its recoverable amount. Paragraphs 12-14 of IAS 36 describe some indications that an impa...

The Minimum Indications have to be considered in assessing IMPAIRMENT of Non Financial Assets faainc.blogspot.com 14 Mar 2013 | 12:29 pm

IAS 36 regulates the impairment of Non Financial Assets. An asset is impaired when its carrying amount exceeds its recoverable amount. Paragraphs 12-14 of IAS 36 describe some indications that an impa...

Conférence 2 : Goodwill, marques et dépréciation. Quelle mise en œuvre des normes IFRS 3, IAS 38 et IAS 36 par les Groupes français cotés ? intec.cnam.fr 30 Nov -0001 | 12:00 am

Intervenants : P. Mourvillier Directeur du Centre d’expertise IFRS Groupe GDF SUEZ Pascal Stordeur Credit Manager Groupe Orange France Telecom, Professeur associé Cnam La révision en février 2008 d...

Cash Generating Unit and Reversal Impairment pustakaclicker.blogspot.com 21 Mar 2012 | 02:30 am

Generating Unit Impairment loss yang terjadi pada cash generating unit (kelompok aset tertentu) , menurut IAS, dialokasikan pada: 1. Goodwill 2. Jika nilai goodwill tidak mencukupi, maka dialokas.....

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