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Analysis of impairment of fixed assets

Publication date: 2013-03-10 20:49:37

If at least one impairment indicator occurs, a detailed impairment test is required.

Internal indicators - examples: loss of use, damage, lower performance, restructuring.

External indicators - examples: technological changes, reduced market prices, market changes.

The impairment test will help to calculate the impairment provision to fixed assets (IAS 36, par. 9- 15).

Find out more:
http://24ivalue.com/pages/elearning/book/2/page/3/

Regards,
Slawomir Ekman
24iValue

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