IAS 36 Impairment of Assets

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  • Опубліковано 17 січ 2025

КОМЕНТАРІ • 52

  • @umairirfan9284
    @umairirfan9284 4 роки тому +9

    JazakAllah Sir Farhat, your lectures really helped me in gaining an insight of ias-36, may Almighty bless you.

    • @AccountingLectures
      @AccountingLectures  4 роки тому +2

      You are most welcome. Please subscribe and share. If you want to access more resources, check my website:
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  • @jessicaling2109
    @jessicaling2109 4 роки тому +2

    going to take my cpa board in the philippines in october. your financial accounting videos are great help in refreshing concepts.

  • @adazhang1579
    @adazhang1579 4 роки тому +3

    Best lectures on UA-cam, very clear, and in-depth. thank you!

    • @AccountingLectures
      @AccountingLectures  4 роки тому

      You are most welcome. Please subscribe and share. If you want to access more resources, check my website:
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  • @zulfiqardurrani3483
    @zulfiqardurrani3483 2 роки тому +1

    Ur the best lecturer of CPA,salute to u sir...

    • @AccountingLectures
      @AccountingLectures  2 роки тому

      THANK YOU. Please connect with me: linktr.ee/farhatlectures

  • @jumalenanyokie9522
    @jumalenanyokie9522 Рік тому +1

    I have really understood impairment very well. Thank you for well detailed explanation

    • @AccountingLectures
      @AccountingLectures  Рік тому

      Glad to hear that! Thank you and please visit the website for more farhatlectures.com/

  • @princemuchi6631
    @princemuchi6631 Місяць тому

    Very powerful 💪. You're my favorite when it comes to financial reporting 💗

  • @pritamlaskar7265
    @pritamlaskar7265 3 роки тому +1

    Nowadays I skip my university accounting classes cause I don't understand anything there. In place, I go through your videos which are very simple and easy to understand. Thank you so much! I have got semester exams in two weeks and your videos are truly helping me.

    • @AccountingLectures
      @AccountingLectures  3 роки тому +1

      Happy to help! Please take a look at my additional resources: farhatlectures.pathwright.com/dashboard/

  • @nobelnoel8718
    @nobelnoel8718 2 роки тому +1

    I learned so much in this video rather than listening to our teacher's 2 hour lecture. Thanks!

    • @AccountingLectures
      @AccountingLectures  2 роки тому

      Thank you. Please check my website for more: ✅farhatlectures.com/

  • @imranmushtaq7445
    @imranmushtaq7445 5 років тому +2

    Jazak 'Allah
    Mr Farhat you really explained in elaborate way and with good practical examples

    • @AccountingLectures
      @AccountingLectures  5 років тому

      You are most welcome. Please subscribe and share.
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  • @mohamedmorsy9426
    @mohamedmorsy9426 3 роки тому +2

    This is a concise and comprehensive explanation which helps a lot! Thank you for that!!
    I have one question, what if the reversal amount was higher than the initial impairment loss, would we consider the remaining in OCI or income statement?

  • @ErniSusanty
    @ErniSusanty 4 роки тому +1

    in the video of 9:55, you mention about approved budget and should cover a maximum of "five years" ; does this "five years" only your estimation based on your experience? or it is written in the IAS 36 rule? thanks before....

  • @nornoramramr2758
    @nornoramramr2758 3 роки тому +1

    God bless you Mr. Farhat

    • @AccountingLectures
      @AccountingLectures  3 роки тому

      Thank you. Here's my international accounting course: farhatlectures.pathwright.com/library/international-accounting-ifrs/about/

  • @accountsfundamentals7430
    @accountsfundamentals7430 2 роки тому +1

    Wonderful teaching ❤

    • @AccountingLectures
      @AccountingLectures  2 роки тому

      Please take a look at my website for additional resources: farhatlectures.com/

  • @malikbasitawan3820
    @malikbasitawan3820 4 роки тому +2

    Jazakallah sir.. It helped me out so much... i am really thankful to u..

    • @AccountingLectures
      @AccountingLectures  4 роки тому

      You are most welcome. Please subscribe and share. If you want to access more resources, check my website:
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  • @e.b2036
    @e.b2036 2 роки тому +1

    Great lecture

    • @AccountingLectures
      @AccountingLectures  2 роки тому

      Many thanks. Please connect with me: linktr.ee/farhatlectures

  • @rachinderkaurmatharu3685
    @rachinderkaurmatharu3685 3 роки тому

    Very well explained. So easy to under. Thanks

  • @zeto9milan
    @zeto9milan 2 роки тому

    what happens with the extra $25000 since in theory the new book value of the equipment is $900000 which is above $8750000. for reference min 22:37

  • @ahmedrifayi8257
    @ahmedrifayi8257 2 роки тому +1

    Very well explained, Thank you so much

    • @AccountingLectures
      @AccountingLectures  2 роки тому

      Please visit my website for more resources farhatlectures.com/

  • @giorgilobjanidze8297
    @giorgilobjanidze8297 3 роки тому +1

    Greate lecture like others

    • @AccountingLectures
      @AccountingLectures  3 роки тому

      Thank you. Please take a look at my website for additional resources: www.farhatlectures.com

  • @sudiptoroy4057
    @sudiptoroy4057 2 роки тому +1

    Sir what is the difference between impairment and revaluation

  • @RVC0902
    @RVC0902 2 роки тому +1

    Thank you!

    • @AccountingLectures
      @AccountingLectures  2 роки тому

      You're welcome! Please connect with me: linktr.ee/farhatlectures

  • @ibrahimjalal4606
    @ibrahimjalal4606 4 роки тому +1

    i benefited a lot from this lecture thanks

    • @AccountingLectures
      @AccountingLectures  4 роки тому

      You are most welcome. Please subscribe and share. If you want to access more resources, check my website:
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  • @justinelicuanan2874
    @justinelicuanan2874 4 роки тому +1

    Thank you for this video sir!

    • @AccountingLectures
      @AccountingLectures  4 роки тому

      You are welcome.
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  • @impactfulafrica
    @impactfulafrica 5 років тому

    Thanks Prof. very clear and understood

    • @AccountingLectures
      @AccountingLectures  5 років тому

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  • @kinzasatti3417
    @kinzasatti3417 4 роки тому +1

    wow sir...respect from Pakistan. Hats off

    • @AccountingLectures
      @AccountingLectures  4 роки тому

      You are welcome.
      Check my website for more:
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  • @tarkeshpatro2996
    @tarkeshpatro2996 2 роки тому

    Hi Sir
    How the increase in interest rate requires us to impair an asset, I am not able to connect this ?

  • @anandkhangarot8694
    @anandkhangarot8694 5 років тому

    Thanks Farhat for quick revision of this IAS.

    • @AccountingLectures
      @AccountingLectures  5 років тому

      You are welcome. Please subscribe and share the channel on
      social media.
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  • @waikiki4033
    @waikiki4033 5 років тому +1

    Hello prof. Farhat
    Nice job preparing this lecture - everything was really clear. Altough i feel like it lacks information about goodwill and differences between accounting goodwill against rest of assets and CGU.
    If you ever decide to lecture that topic I'd be very greatful.
    Sincerelly

    • @AccountingLectures
      @AccountingLectures  5 років тому +1

      Did you check my intermediate accounting lessons? Chapter 12?
      ua-cam.com/video/F1dnky5d8po/v-deo.html

  • @rayomer9261
    @rayomer9261 Рік тому

    Tysm!

  • @FBeckenbauer4
    @FBeckenbauer4 Рік тому

    Wouldn't it still make sense to record a revaluation gain of $25k to bring the Asset up to $900k, it's true value. We're trying to show our most accurate figures on statements, as is we're just fixing a previous error without giving a true reflection of our Assets.

  • @thebeastfunnycorner3158
    @thebeastfunnycorner3158 3 роки тому

    Great lessons, but you need make it a bit slow to understand

  • @clementlee2967
    @clementlee2967 3 роки тому

    Amazing, but the accent got me rewinding 5second back again and again haha.