IAS 36 Impairment of Assets - applies in 2024

www.cpdbox.com​
Links to the articles mentioned in this video and related to IAS 36:
- Impairment testing in Covid-19 pandemic: www.cpdbox.com/impairment-tes...
- How to make cash flow projections for impairment tests: www.cpdbox.com/cash-flow-proj...
- Example: Cash flow projections and value in use under IAS 36 www.cpdbox.com/example-cash-f...
- How to test goodwill for impairment: www.cpdbox.com/impairment-goo...
Visit our website for great discussion with many practical advices on this standard.
This is just the short executive summary of IAS 36 and does NOT replace the full standard - you can see the full text on IFRS Foundation's website.
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#IAS36 #IFRS #ifrsaccounting

[@CPDbox]

Thanks for watching! Let’s connect:
*Newsletter: www.cpdbox.com/
*LinkedIn: www.linkedin.com/in/silviamahutova/
*Instagram: instagram.com/cpdbox/

[@precioussheynemanapco9091]

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[@s.m.ahsanulhaquerifat1287]

Thanks a million, Silvia. You can't imagine how helpful these videos are. Keep going, please.

[@Hivernal]

Thanks, Silvia - This video helped me revise IAS 36 very quickly.

[@syedshabbirhussain4301]

THANK SILVIA.
FROM PAK

[@hussainhakim4650]

One questions Silvia...First of all, thanks for brief but interesting and highly informative video on IAS 36..Wonderfully summarized!!
Now coming to the question...I hope it gets answered timeously..
Q1) How can we determine discount rate when discounting an asset as also illustrated in the video? How to determine expected future cash flows of assets from the assets? This is really challenging task if I go about applying discounting the asset in my practical office work.

[@ravindranpillai5155]

Never known someone with so much love for accounting...ur voice reflects perfect love for accounting

[@temesgenteklemariam9134]

Thank you very much, Sylvia! Your down-to-earth presentation makes this difficult subject simple and understandable.

[@iandan8493]

Thank you Sylvia. Short, precise and articulate

[@atolomartha2117]

I love the simplicity you input in these standards, thanks mum🙏

[@harshananishshanka7440]

Thanks a million, Silvia. can't imagine how helpful these videos are. Thanks a lot ❤❤❤

[@TheHanz5]

Thank you so much for these videos! They're really helping with CFE studying

[@bala7483]

Mam your explanation with behind image👌 perfect and also it helps to understand the concept very easily

[@euniceadasifrimpong8568]

Thanks Sylvia... much love for you.

[@angelquek1722]

Thank you so much for making these videos, they are so helpful! ❤️

[@anthonyparry2852]

Your lectures are very helpful. Thanks a lot. 👍🏾

[@karenfrancois5418]

Thank you so much for this video! It was clear and so concise.

[@aaroacademy]

Keep up this great work! Well explained.

[@sarahmutabazi18]

Thank you so much the IAS2 was wow can't wait to start this one

[@samershawqal6590]

thank you silvia, you really help us alot, especially when you answer our questions when we emailing you. we appreciate that very much.

[@RameshYadav21976]

A lots of thanks from Nepal😍

[@IqraKhan-ou1xd]

Tomorrow us my icap exam of financial accounting and reporting thankyou sooo much for this valuable content

[@Godwin_Kwablah_Wilson]

Very clear explanation of concepts

[@tenayihun5704]

Thank you so much for your lecture

[@namaldesilva1905]

Thank you very much Silvia. Its very logical & clear. Can you please cover other IFRS & IAS also because its really value adding for us. Thanks.

[@muhammadzaidbhojani5341]

You are amazing !!

[@mbakablessing6840]

You are a good teacher

[@MO-cr9nt]

I need clarity on these:
1. If a comapny is all equity financed would it be right to use cost of equity as the discounting factor in determine VIU
2. For terminal year growth rate, what date would one consider for the gdp or inflation rate. Is it starting from the last year of forecast or beginning year of forecast or a ??

[@ridanoorfathima8504]

thanks for the information.

[@AbrasionUK]

Very good. You have a new sub

[@minyilalmesele6261]

Thank you Sir! I'm from Ethiopia

[@ivysho4848]

Thank you sooo muchhhh for this

[@Axis_YT]

Welll explained. Thank you so much

[@ricardoandresaldana02]

thank you

[@vivekrajput1922]

Mam , how did you calculate discount rate , in my question it is 5.8% can you tell ?

[@girishpai4538]

My doubt is why should we take Net current assets in Carrying Amount it just confuses me because we are doing it for Non current assets

[@edwinalexander1170]

Can you make also videos for IPSAS ?

[@MGP_2024]

I wonder how I can gain such granular level of understanding, please advice

[@rizwankarim7540]

Thank you ma'am

[@masudchowdhury4038]

Excellent presentation!

[@zekariasatske9400]

Thank you very much

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💖💖💖💖

[@adeelzulfiqar1]

👍

[@Imvft]

Do you have life time subscription deals?

[@CPDbox]

No, sorry.

[@BijoySalahuddin]

Thank you very much. It was very helpful.

[@sonerguney3225]

Super

[@tanveerhadi1389]

maam can you please explain treatment of dismantling cost in impairment ?

[@wasanthaarachchi295]

very good presentation, could you sent me your PowerPoint presentation

[@BrandyMullens]

Hello Silvia, thanks for your video. Could I please request for future videos you give examples when explaining concepts. I feel that it is very fast paced and I have to rewind several times to understand what you mean.
Thankyou

[@CPDbox]

Hi Brady, these videos are meant to be summaries, for quick revision of the rules.

[@BrandyMullens]

@@CPDbox I agree, and a example would be useful in summarising these concepts. My feedback was intended to be constructive no personal offence meant.

[@BrandyMullens]

@@CPDbox I see, where is your full video where you have examples in the video?

[@CPDbox]

@@BrandyMullens Some of them are uploaded here on this channel, or you can sign up to the IFRS Kit at www.cpdbox.com/ifrs-kit/ . Some examples are also on my website.

[@CPDbox]

@@BrandyMullens No offence taken. I intentionally do not give examples in these summaries as my intention is to make them short for quick revision.

[@RAILROADMANIA]

Isn't it AS 28?

[@davidisaac3251]

IAS 28 is investment in Associates and Joint Ventures, so please I think you're kind of mixing it up 🙏🙏

[@pembatshering9563]

you are beautiful

[@sahilemariamdejene1264]

thank you

[@makamemtesa6655]

thank you