We see that intangible assets decreased from $36.351 million to $10.8 million. Because purchases and ... we determined that impairment indicators existed related to the developed technology and trade names we acquired from SilverStream as a result of unexpected revenue declines and the evident failure to achieve revenue growth targets for the exteNd products. Based on an independent valuation ... Intangible assets – IAS 38 30 Property, plant and equipment – IAS 16 31 Investment property – IAS 40 32 Impairment of assets – IAS 36 33 Lease accounting – IAS 17, IFRS 16 34 Inventories – IAS 2 35 Provisions and contingencies – IAS 37 36 Events after the reporting period and financial commitments – IAS 10 38 Share capital and reserves 39 Consolidated and separate financial sta Impairment of a fixed asset refers to an abrupt decrease in the economic benefits that an asset can generate due to damage, obsolescence etc. Impairment is recognized by reducing the book value of the asset in the balance sheet and recording impairment loss in the income statement.. While depreciation is the systematic write-off of a fixed asset's total cost to income statement to satisfy the ... IAS 38 Intangible Assets Objective . The objective of IAS 38 is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another Standard. It requires an entity to recognise an intangible asset if, and only if, specified criteria are met. The standard also specifies how to measure the carrying amount of intangible assets and requires specified ... Investopedia is the world's leading source of financial content on the web, ranging from market news to retirement strategies, investing education to insights from advisors. Investopedia's Financial Statement Analysis. Author: Tan KW Latest post: Sun, 14 Jul 2013, 7:32 PM . Blog Headlines (by Date) Blog Index : Financial Statements: Long-Lived Assets . Author: Tan KW Publish date: Sun, 14 Jul 2013, 7:31 PM . By David Harper (Contact David) In the preceding section, we examined working capital, which refers to the current assets and liabilities of a company. In ... Impairment describes a permanent reduction in the value of a company's asset, such as a fixed asset or intangible, to below its carrying value.
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https://www.cpdbox.com/This is just the short executive summary of IAS 36 and does NOT replace the full standard - you can see the full text on IFRS Foundation'... When intangible assets and goodwill are explicitly excluded, the metric is often specified to be "tangible book value". In the United Kingdom, the term net asset value may refer to the book value ... LIVE Forex Trading - LONDON, Wed, June, 10th (Free Education) Trade With Monty 1,427 watching Live now The Difference between GAAP and IFRS - Duration: 9:46. Impairment of Assets - What is impairment? - Duration: 16:55. FinStudyClub 11,452 views. 16:55. Accounting Concepts and Principles: Accounting Basics and Fundamentals - Duration: 23:12. Accofina ... This feature is not available right now. Please try again later. Goodwill Calculation and Impairment of Goodwill Intermediate Accounting CPA Exam FAR Chp 12 p2 - Duration: 26:13. Farhat's Accounting Lectures 42,465 views 26:13 CIMA F1 IAS 36 Impairment of Assets - Duration: 29:05. ... Intangible Assets - Duration: 32:08. mapitaccountancy 62,023 views. 32:08. IAS 28 Investments in Associates and Joint Ventures - Duration ... CIMA F1 IAS 36 Impairment of Assets - Duration: 29:05. ... CIMA F1 IAS 38 Intangible Assets - Duration: 33:07. OpenTuition 25,368 views. 33:07. PwC's IFRS 15 the basics – Introduction to the ... 95% Winning Forex Trading Formula ... Intangible Assets Lecture - Duration: 12:51. gordonhensley 22,471 views. 12:51. LIVE: Penny Stocks Small Cap Scanner (Trade-Ideas) Precision Day Trading 681 ... IAS 36 Impairment of Assets - Duration: 20:18. Silvia M. (of ... CIMA F1 IAS 38 Intangible Assets - Duration: 33:07. OpenTuition 26,269 views. 33:07. How To Pay Off Your Mortgage Fast Using ...