IAS 36

/IAS 36

Intragroup losses requires impairment?

Should the receivable from 100% subsidiray requires impairment if there are accumulated losses in sub and net worth is negative? If  it require impairment then what is the criteria to apply and specialy when audit report of that sub  has unqualifie...

By |March 10th, 2010|DOCUMENTS, FINANCIAL INSTRUMENTS, IAS 18, IAS 36|4 Comments

Impairment Goodwill

Por favor podría alguien indicarme en donde puedo encontrar información sobre metodologías para la medición del deterioro del Goodwill. Sería Adecuado usar multiplos como base para su medición. Please could someone tell me where can I find inform...

By |December 14th, 2008|AUDIT, CONSOLIDATION, DOCUMENTS, IAS 36, IFRS|0 Comments