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Understanding the Accounting for Impairment of Assets

Understanding the Accounting for Impairment of Assets

Understanding the Accounting for Impairment of Assets

Author: Hoh Kim Hyan
Publisher: CCH Malaysia
ISBN: 9789814359269
Published In: November 2011
Format: Paperback , 153 pages
Jurisdiction: Malaysia ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details
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.

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
• Introduction
• Financial Reporting Standards Governing Accounting for Impairment
• FRS 136 Impairment of Assets
• Impairment of Financial Assets (FRS 139)
• Investments in Subsidiaries (FRS 127)
• Investments in Associates (FRS 128)
• Interests in Joint Ventures (FRS 131)
• Property, Plant & Equipment (FRS 116)
• Investment Property (FRS 140)
• Intangible Assets (FRS 138)
• Non-current Assets Held For Sale (FRS 5)
• Inventories (FRS 102)
• Property Development Activities (FRS 201)
• Taxation in Relation to Impairment Loss
• Some Practical Issues
• Disclosure Requirements
• Appendices

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