WitrynaThe recoverable amounts of these assets and where applicable, cash-generating units, have been determined based on value-in-use calculations. These calculations require the use of estimates (Note 29(a)). An impairment charge of $4,650,000 arose in the furniture CGU in the People’s Republic of China in the financial year ended 31 December … Witryna28 cze 2024 · In the context of impairment testing of goodwill and intangible assets with an indefinite useful life, IAS 36 requires companies to disclose the key …
The KPMG Guide - assets.kpmg.com
WitrynaClassification and measurement. Impairment. Hedge. accounting. © 2024 KPMG IFRG Limited, a UK company limited by guarantee. All rights reserved. 3. For each of the … Witryna2 Financial Reporting Matters. Corporates should not under-estimate the impact and challenges when implementing the new impairment requirements under FRS 109. … highlights of super bowl
Audit and Assurance - KPMG United Arab Emirates
WitrynaInd AS 36 requires an entity to allocate the impairment loss on the same basis as profit or loss is allocated to the parent and the NCI. If an impairment loss attributable to a … Witrynadeferred tax asset recognition test, a company needs to reflect expectations at the reporting date and use assumptions that are consistent with those used for other recoverability assessments – e.g. impairment of non-financial assets. If the recognition threshold is met, then the company recognises a deferred tax Witryna23 mar 2024 · Impairment of non-financial assets. Reviews for indicators of impairment and any resulting tests for impairment of non-financial assets under IAS 36 Impairment of Assets are performed at the interim reporting date in the same manner as at the annual reporting date. [Insights 5.9.200.10] highlights of spain insight