Understanding the Accounting for Impairment of Assets
The book is a practice guide of accounting for Impairment of Assets and offers preparers and auditors a good understanding of the concept, application and its implication on financial statements. Key features: Contains various rules of impairment found in different FRS for one-stop cross referenci...
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Singapore
CH Asia Pte Limited
2011
|
| Series: | The Professional's First Choice
|
| Subjects: | |
| Online Access: | Click Here to View Status and Holdings. |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Add Tag | Summary: | The book is a practice guide of accounting for Impairment of Assets and offers preparers and auditors a good understanding of the concept, application and its implication on financial statements. Key features: Contains various rules of impairment found in different FRS for one-stop cross referencing Covers the rules on when and how impairment should be accounted for, the measurement basis and when reversals are allowed on FRS 136 Impairment of Assets Discusses impairment of financial assets which is dealt with in FRS 139 Financial Instruments: Recognition and Measurement Includes extensive illustrative examples and illustrative notes to financial statements on the application of the principles/rules on impairment |
|---|---|
| Physical Description: | ix, 153 pages 23 cm. |
| Bibliography: | Includes bibliography references |
| ISBN: | 9789814359269 |
Accounting standards