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bd40bc7c7a 3.Impairment loss :An impairment loss is the amount by which the carrying amount of an asset exceeds its recoverable amount. Notify me of new posts by email. Recent Posts IndAS 7 Statement of Cash Flows Applicability, Scope, Objective List of Ind AS Notified by MCA Indian Accounting Standards Whats the Role of a Finance Manager? Complete Details CS Executive, Professional Amendments for December 2016 CS Tax Updates For December 2016 Exams CA Final IDT Notes, Amendments, MTP, RTP For Nov 2016 CA Final DT Notes, Questions, Amendment For Nov 2016Receive FREE updates on your EmailEnter your email address:Follow caknowledgeFinancial TermsLedgerPoint of TaxationTDSContingent LiabilityContingent Asset Results 2016Suggested AnswersQuestion PapersAdmit Card 2016 Time Table 2016TallyFRM 2016Mutual FundEPF & UANTaxationStock MarketInvestmentIncome taxGSTBankingTraining FirmsAccountingInsuranceTDSGovt. 4.Cash generating units :A cash generating unit is the smallest identifiable group of assets that generates cash inflows from continuing use that are largely independent of the cash inflows from other assets or groups of assets. Reversal of impairment loss :1.An impairment loss recognised earlier may be reversed if there are any indicators as given below :External indicators:1.Assets market value has increased 2.Significant changes have occurred that favourably affect the asset’s value.
In this article you can find full details forAccounting standard – 28 like applicability, various terms related toAccounting standard – 28, Indicators, what is the treatment of Impairment losses, Download Accounting standard – 28 in PDF, PPT Format etc. 2.Internal evidence indicates that the asset may perform better than expected. Technological and physical obsolescence.3.internal evidence suggests that economic performance of the asset is worse than expected.Must Read –Accounting Standard – 3, Cash Flow Statement Full Guide Treatment of impairment loss :1.Assets not revalued – profit&loss a/c2.Assets revalued-recognised against revaluation reserve3.Related deferred tax asset / liability determined.Top down approach and bottom up approach :1.Bottom up approach:If the assets are not capable of being individually identified of impairment at their level then in such case, identify the Cash generating unit to which this asset belong. SchemesCompanies Act 2013Exam PreparationAmendments 2016Credit CardAuditingEconomyBank LoanContact-usAbout-usAdvertise With UsAndroid AppRTP'sGK Question & AnswerSitemapCA ArticleshipCareer 2016 Vacancy at CAknowledge.in 2016 CAknowledge - Knowledge Hub For CA, CS, CWA, Income Tax 2016 All rights reserved. 3.Market interest rates have come down.Internal indicators:1.Significant favourable changes have taken place within the entity which are indicating that asset may be in good use. (AS – 22). Related Articles IndAS 7 Statement of Cash Flows Applicability, Scope, Objective5 hours ago List of Ind AS Notified by MCA Indian Accounting Standards5 hours ago Whats the Role of a Finance Manager? Complete Details6 hours ago Leave a Reply Cancel replyYour email address will not be published. 2.Carrying amount :Carrying amount means the book value of an asset after depreciation and after any revaluation which is carried by an enterprise in its balance sheet. Here we are providing complete details for accounting standard 28 (Impairment of Assets).