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International Accounting Standard (IAS) 36 «Impairment of Assets» |
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International Accounting Standard
(IAS) 36
Impairment of Assets
См. Методические рекомендации по применению Международного стандарта бухгалтерского учета № 36 «Обесценение активов»
См. документ на русском языке
This version includes amendments resulting from new and amended IFRSs issued up to 31 December 2005.
CONTENTS | |
| paragraphs |
INTRODUCTION INTERNATIONAL ACCOUNTING STANDARD 36 | IN1-IN18 |
IMPAIRMENT OF ASSETS | |
OBJECTIVE | 1 |
SCOPE | 2-5 |
DEFINITIONS | 6 |
IDENTIFYING AN ASSET THAT MAY BE IMPAIRED | 7-17 |
MEASURING RECOVERABLE AMOUNT | 18-57 |
Measuring the recoverable amount of an intangible asset with an indefinite useful life | 24 |
Fair value less costs to sell | 25-29 |
Value in use | 30-57 |
Basis for estimates of future cash flows | 33-38 |
Composition of estimates of future cash flows | 39-53 |
Foreign currency future cash flows | 54 |
Discount rate | 55-57 |
RECOGNISING AND MEASURING AN IMPAIRMENT LOSS | 58-64 |
CASH-GENERATING UNITS AND GOODWILL | 65-108 |
Identifying the cash-generating unit to which an asset belongs | 66-73 |
Recoverable amount and carrying amount of a cash-generating unit | 74-103 |
Goodwill | 80-99 |
Allocating goodwill to cash-generating units | 80-87 |
Testing cash-generating units with goodwill for impairment | 88-90 |
Minority interest | 91-95 |
Timing of impairment tests | 96-99 |
Corporate assets | 100-103 |
Impairment loss for a cash-generating unit | 104-108 |
REVERSING AN IMPAIRMENT LOSS | 109-125 |
Reversing an impairment loss for an individual asset | 117-121 |
Reversing an impairment loss for a cash-generating unit | 122-123 |
Reversing an impairment loss for goodwill | 124-125 |
DISCLOSURE | 126-137 |
Estimates used to measure recoverable amounts of cash-generating units containing goodwill or intangible assets with indefinite useful lives | 134-137 |
TRANSITIONAL PROVISIONS AND EFFECTIVE DATE | 138-140 |
WITHDRAWAL OF IAS 36 (ISSUED 1998) | 141 |
APPENDICES | |
A Using present value techniques to measure value in use | |
В Amendment to IAS 16 | |
APPROVAL OF IAS 36 BY THE BOARD BASIS FOR CONCLUSIONS DISSENTING OPINIONS ILLUSTRATIVE EXAMPLES | |
International Accounting Standard 36 Impairment of Assets (IAS 36) is set out in paragraphs 1-141 and Appendices A and B. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 36 should be read in the context of its objective and the Basis for Conclusions, the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance. |
Introduction |
IN1 | International Accounting Standard 36 Impairment of Assets (IAS 36) replaces IAS 36 Impairment of Assets (issued in 1998), and should be applied: |
| (a) |