In particular, the relevant guidance is included in the “Impairment or Disposal of Long-Lived Asset” subsections of ASC 360-10. IAS 36: Impairment of Assets: A guide to applying IAS 36 in practice International Accounting Standard 36 ‘Impairment of Assets’ (IAS 36, the Standard) is not new. This guidance requires the following multi-step approach to impairment … ... Deloitte … IAS 36 – Impairment … Volume A - A guide to IFRS reporting Volume B - Financial Instruments - IFRS 9 and ... IAS 36 — Impairment of Assets . Guide to IFRS in Canada: IAS 36 Impairment of Assets (CPA Canada, June 2013, 58-page PDF file) Minimizing goodwill impairment differences globally. 3.3 Impairment of financial assets 10 4. This Guide aims to introduce the requirements of FRS 139 to non-financial institutions, by focusing on the … Provides illustrative examples to assist readers in applying the standard. iGAAP. One … IAS 36 applies to a variety of non-financial assets including property, plant and equipment, right-of-use assets, intangible assets and goodwill, investment properties measured at … Trigger for impairment testing. US Standards Log in / Subscribe iGAAP. iGAAP IFRS Literature Deloitte Newsletters Help. Deloitte U.S. November 2013. Deloitte Accounting Research Tool. The guide: Outlines the key features of IFRS 3. Practice Guide — November 2012 . Deloitte Guidance. In fact, the Standard was first … Background . Deloitte Accounting Research Tool. Deloitte Guidance. Deloitte say you must be on track on GCSE Maths grade 6* (B) and English grade 4 (C) for all programmes, and a 2:1 for Deloitte… Deloitte's selection process is extremely fair and offers a level playing field for all applicants, however there is a minimum qualification requirement you must meet to be considered. Discusses the requirements of IAS 36 Impairment of Assets and IAS 38 Intangible Assets as they relate to business combinations. US Standards Log in / Subscribe iGAAP. iGAAP. iGAAP IFRS Literature Deloitte Newsletters Help. The purpose of this practice guide is to highlight some of the financial reporting implications of disasters for entities reporting under U.S. GAAP. guidance for the impairment of long-lived assets that are classified as held and used. It is apparent that in recent years there have often been notable differences in goodwill impairment conclusions across the world. the higher of fair value less costs of disposal and value in use). 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