International Accounting Standard 36: Impairment of assets
➤ Gửi thông báo lỗi ⚠️ Báo cáo tài liệu vi phạmNội dung chi tiết: International Accounting Standard 36: Impairment of assets
International Accounting Standard 36: Impairment of assets
IAS 36International Accounting Standard 36Impairment of AssetsThis wrswn includes amendments resullingjrom IFRSs issued up Id 31 DacmiKT 20Ơ8.IAS 36 I International Accounting Standard 36: Impairment of assetsImpairment of Assets was issued by the International Accounting Standards Committee in June 1998. It replaced requirements lor assessing the recoverability of an asset and recognising impairment losses that were included in IAS 16 Property. Plant and (equipment. IAS 22 Business Combinations. IAS 2» International Accounting Standard 36: Impairment of assetsAccounting for Inwstments tn Associates and IAS 31 Itnanctal Reporting OJ' Interests tn Joint Ventures. Limited amendments were made in 1999. 2000 andInternational Accounting Standard 36: Impairment of assets
January 2001.In April 2001 the International Accounting Standards Hoard (IASH) resolved that all Standaixls and Interpretations issued under previousIAS 36International Accounting Standard 36Impairment of AssetsThis wrswn includes amendments resullingjrom IFRSs issued up Id 31 DacmiKT 20Ơ8.IAS 36 I International Accounting Standard 36: Impairment of assetss Accounting lUltctcs, changes tn Accounting I xttnidtes and hrrors (issued December 2003}•IAS 16 Properly. Plant and Equipment (as revised in December 2003)•IAS 21 Ihe /^crts of changes In foreign Exchange Kates (as revised ill December 2003)•IAS 39 Financial Instruments: Rwognilicm and Mcusunwnl ( International Accounting Standard 36: Impairment of assetsas revised in December 2003).In March 200-1 the IASIỈ issued a revised IAS 36. this, together with its accompanying documents, has been amended by theInternational Accounting Standard 36: Impairment of assets
following ll-KSs:•IFRS j iXim-cunvnf Assets Hefcijbr Sale and Discontinued Operations (issued March 2004)•HRS 8 Operatingsegments (issued November 20IAS 36International Accounting Standard 36Impairment of AssetsThis wrswn includes amendments resullingjrom IFRSs issued up Id 31 DacmiKT 20Ơ8.IAS 36 I International Accounting Standard 36: Impairment of assetsinvestment ttt d Subsidiary, Jointly Cimtrnlled Irtittty Itr Associate (Amendments IO IFRS 1 and IAS 27) (issued May 2008)’•Impnnvmenls Id IFRSs (issued May 2008).’The following Interpretations refer to IAS 36:•SIC-32 Intangible Assets—Web Site Costs (issued March 2002 and subsequently amended)•IFRI International Accounting Standard 36: Impairment of assetsC I changes in Existing IVứirntnKsiontng, Restoration and Similar liabilities(issued May 2001)■ Effective date 1 January 20091 Effective date 1 July 2International Accounting Standard 36: Impairment of assets
0090 IASCF1723IAS 36•ll'KIC 10 ỉntenm Mttđttdoi Kepwtlng and Impairment (issued July 2006)•1FRIC 12 Service CwicVM.ii/n Anvngemcnlj(issued November 20IAS 36International Accounting Standard 36Impairment of AssetsThis wrswn includes amendments resullingjrom IFRSs issued up Id 31 DacmiKT 20Ơ8.IAS 36 IIAS 36International Accounting Standard 36Impairment of AssetsThis wrswn includes amendments resullingjrom IFRSs issued up Id 31 DacmiKT 20Ơ8.IAS 36 IGọi ngay
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