IND AS 36 Impairment of Assets Full Revision in 30 Mins (Nov 22/May 23)

Описание к видео IND AS 36 Impairment of Assets Full Revision in 30 Mins (Nov 22/May 23)

00:00:00 Introduction
00:00:20 Meaning of Impairment
00:03:47 Timing of Impairment Testing
00:06:36 Reversal of Impairment
00:08:24 Value In Use
00:15:23 Cash Generating Unit
00:18:18 Allocation of Impairment Loss in Case of a CGU
00:24:50 Appropriate Allocation Ratio for Allocable Corporate Assets
00:26:11 Impairment Loss Incase Subsidiary is Impaired - In CFS

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