20157周减值会计阅读材料讲座之前参考.pdfVIP

Readings(BEFOREthelecture!)

❑ACCG224textbook:

➢pp.213-253

❑Additionalresources(availableoniLearn):

➢TechnicalSummaryofIAS36

Pleasenote:

Thelectureswillnotstrictlyfollowtheseslides.Itipectedandrequired

thatyouknowthecontentsofthereadingsBEFOREthelecture.Consider

theseslidesasasumndguidelineforthelectures(andlaterforyour

revision)wherewewillhavemoreexamplesanddiscussionsaroundthe

topics.

Also,thisweek’sslideshaveblankswithertainexamples.Itisagood

exercisetotrytofilltheblanksBEFOREthelectureandcompareyour

attemptswiththesolutionsdiscussedinthelecture.

Learningobjectives

1.Understandthepurposeoftheimpairmenttestforassets;

2.understandwhentoundertakeanimpairmenttest;

3.exinhowtoundertakeanimpairmenttestforanindividual

asset;

4.identifyacash-generatingunit,andaccountforanimpairment

lossforacash-generatingunit–notludinggoodwill;

5.accountfortheimpairmentofgoodwill;

6.accountforreversalsofimpairmentlosses.

Overview

❑Impairmentofassets(AASB136):

➢Individualassets

➢Cashgeneratingunits(CGU)without/withgoodwill

➢Reversalofimpairmentlosses

➢DisclosurerequirementsofAASB136

Relationtopreviousweeks

❑Week2–Conceptualframework,generalconceptstodefine,

recogniseandmeasureassetsandliabilities;

❑Week45–Property,ntandequipment(PPE):

➢tangibleassets(AASB116);

➢ludingtaximplications(AASB112);

❑Week6–Intangibles:

➢assetsofaspecialnature;

➢individualaccountingstandardandrules(AASB138);

❑Nowwelookataspecificaccountingstandardinrelationto

assetimpairment(AASB136)

➢ludingagaintaximplications(AASB112).

IntroductiontoAASB136

❑Entitiesarerequiredtoconductimpairmentteststo