IMPAIRMENT INDICATORS

/Tag:IMPAIRMENT INDICATORS

Retained losses on Investment in subsidiary

If a subsidiary has a retained losses and it increase from year to year In the parent separate financial statement as Subsidiary was recognized at cost Is there is a need to impairment or write down the cost of the investment of this subsidiary??

By |March 12th, 2010|BUSINESS COMBINATION, CONSOLIDATION|3 Comments

Assessing for Impairment Indicators on Transition Date

Question for anyone that has dealt with this issue: As at its transition date, a company will need to review its assets (CGUs) for indicators of impairment. Some of the indicators suggested in IAS 36 refer to "the period". Some indicators are current - as of that date. I have assumed that "the period" refers [...]

By |October 5th, 2009|OTHER IFRS|0 Comments