Page 6 - PowerPoint Presentation
P. 6
IMPAIRMENT OF ASSETS
Outcomes
• Identify and allocating goodwill (and corporate assets)
to individual assets and cash generating units, and
taking into account non-controlling interest where
applicable.
• Recognise and measure impairment losses for cash
generating units, taking goodwill into account.
• Recognise and measure the reversal of impairment
losses for individual assets, cash generating units and
goodwill.
• Disclose impairment losses and the reversal of
impairment losses in the financial statements.
• Disclose information for each cash generating unit to
which goodwill or intangible assets with indefinite
useful lives have been allocated.
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