стоимость билетов на автобусе хабаровск-комсомольск
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стоимость билетов на автобусе хабаровск-комсомольск, Cash-Generating Units (CGUs) (IAS 36) - IFRS Community, Value in Use (IAS 36 Impairment) - IFRS Community, Cash generating unit - IFRS Community, IAS 36 Impairment of Assets: Disclosure - IFRS Community, IAS 36 allocation of goodwill to CGUs - IFRS Community, CGU impairment test - expenses - IFRScommunity.com, Discontinued Operations (IFRS 5) - IFRS Community.
If I have 2 CGUs, one a mature product and the other relatively young, the overheads might be apportioned for example on the strength of relative gross profit of the current year. However that ignores the future growth of the younger product. I suppose a weighting on the long term ratio of contribution is reasonable, but I suppose this is too much detail for the Standard and it comes down to reasonableness., The CGU, or the group of CGUs, receiving the allocation of goodwill must be smaller than or equal to the size of an operating segment as outlined in IFRS 8, before aggregation. Although not explicitly mentioned in IAS 36, this stipulation is also applicable to entities that do not have publicly traded debt or equity instruments and are, consequently, not required to report segment information , Let’s consider an example illustrating a simple impairment test of a cash-generating unit (CGU) based on value in use: Example: Simple impairment test of a CGU based on value in use. The following illustrates a simple impairment test of a CGU prepared on 31 December 20X0. It is recommended that you download and review the accompanying Excel file..
In determining whether a group of assets is a CGU, the IFRS Interpretations Committee has confirmed that emphasis is placed on independent cash inflows, rather than net cash flows; therefore, cash outflows in themselves are not relevant. For example, an individual store location with largely independent sales is a CGU., If climate-related factors play a significant role in determining a CGU’s recoverable amount, they must be disclosed. Whenever an impairment loss is either recognised or reversed during a period, paragraphs IAS 36.126-131 introduce further disclosure requirements, including the recoverable amount., We have a case where goodwill arose out of a business combination but management does not monitor goodwill as any specific CGU level. In such a case, we feel it is not necessary to allocate goodwill to any CGU for impairment testing purpose (IAS 36 para 80(a). Impairment test will be carried out at the entity level., Re: CGU impairment test - expenses Post by Marek Muc » Thu Feb 11, 2021 4:58 pm JRSB wrote: ↑ Thu Feb 11, 2021 4:27 pm If value in use looks at cash flows, I don't follow how the head office building is allocated, if it is owned (ie no ongoing cash expense)., A component of an entity refers to operations and cash flows which can be clearly distinguished, both in terms of operations and financial reporting, from the rest of the entity (IFRS 5 Appendix A). IFRS 5.31 elaborates that such a component would have been identified as a CGU when in use or as a separate subsidiary (IFRS 5.36A). Abandoned , Hi – I have a question about how goodwill, originally arising from the acquisition of a foreign subsidiary, is treated when that subsidiary is subsequently disposed of, particularly in relation to the impact of foreign exchange (FX) fluctuations..