Description
What you will learn from the video lecture:
- What is impairment loss
- Recoverable amount
- Fair value less costs of disposal
- Value in use
- Criteria for recognising an impairment loss
- How to ascertain impairment of assets with example
- Estimating value in use
- Applying appropriate discount rate
- Significance of time value of money
- Effect of deferred taxes in PL when there is an impairment
- Recognising and measuring an impairment loss
- Reversing an impairment loss
- Calculate impairment and its reversal after revaluation
- Numerical examples illustrating impact on PL and OCI
- Cash-generating unit (CGU)
- Determination of recoverable amount of an individual asset
- How to allocate impairment loss for a CGU
- Treatment of goodwill
- Reversing an impairment loss for a CGU
- Numerical example interpreting provisions in the standard
Additional features:
Session type – Detailed deliberation on Ind AS 36 with maximum use of practical examples and engaging illustrations
On-Demand Access – Enjoy flexibility of accessing e-lecture anytime, anywhere, at your own pace, fitting seamlessly into your busy schedule
Unlimited Views – There is no restriction to the number of views
Study material – You will receive a free comprehensive e-book on Ind AS 36 worth Rs. 149, presentation slides, and examples
Support – Clarification of queries is also offered via digital communication for 1 year from the date of purchase
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