Insights into IAS 36
INTERNATIONAL FINANCIAL REPORTING STANDARDSAn overview of IAS 36’s main requirements and an outline of the major steps in applying them in practice.
Filter insights by:
Showing 12 of 62 content results
IAS 36 - Recognising impairment losses
INTERNATIONAL FINANCIAL REPORTING STANDARDSThis 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 - Comparing recoverable amount with carrying amount
INTERNATIONAL FINANCIAL REPORTING STANDARDSThis article discusses when there are exceptions to the rule of comparing recoverable amount with carrying amount, which is step 5 in the impairment review process.
Financial reporting and accounting for Special Purpose Acquisition Companies (SPACs)
FRASSGX’s framework for Special Purpose Acquisition Companies provides companies an alternative route to raise capital. But SPAC transactions can give rise to unique financial reporting and accounting issues under Singapore Financial Reporting Standards (International) (SFRS(I)s). In this piece, we break down what a SPAC is and key accounting considerations in SPAC transactions.
|
10 min read
|
26 Jan 2022
IAS 36 - Value in use: applying the appropriate discount rate
INTERNATIONAL FINANCIAL REPORTING STANDARDSThe final part of this series on Step 4 of the impairment review on estimating the recoverable amount, discusses how to estimate an appropriate discount rate in value in use (VIU) calculations.
IAS 36 - Estimating the recoverable amount
INTERNATIONAL FINANCIAL REPORTING STANDARDSDefinitions of recoverable amount and fair value less costs of disposal (FVLCOD) and an overview of value in use (VIU).
IAS 36 - Value in use: estimating future cash inflows and outflows
INTERNATIONAL FINANCIAL REPORTING STANDARDSIn our three-part series on Step 4 of the impairment review on estimating the recoverable amount, this article discusses estimating future cash inflows and outflows in value in use (VIU) calculations.
IAS 36 - Allocating assets to cash-generating units
INTERNATIONAL FINANCIAL REPORTING STANDARDSThe second of a three-part series on cash-generating units (CGUs), this article discusses how to allocate assets to CGUs.
IAS 36 - Allocating goodwill to cash-generating units
INTERNATIONAL FINANCIAL REPORTING STANDARDSThe 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
INTERNATIONAL FINANCIAL REPORTING STANDARDSIn this article, we discuss how to identify cash-generating units (CGUs).
IFRS technical updates
IFRSThis newsletter highlights IAS and IFRS amendments, proposed amendments, and decision points that have been released from April 2021 to October 2021.
Amendment to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
IFRSThis amendment was released on 12 February 2021 by the IASB. This amendment helps entities to distinguish between accounting policies and accounting estimates. This article is part of our IFRS technical updates newsletter.
