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IAS 36 Impairment of Assets – CIMA F1 Financial Reporting

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Reader Interactions

Comments

  1. bashar.alsat says

    September 12, 2024 at 11:46 am

    The notes are missing a part in 3. Record the impairment, cash generating unit

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  2. Biquette says

    February 15, 2021 at 5:07 pm

    HI there, I do not follow the answers of example 1 on page 89. Why is the recoverable amount the lower figure (18,995) and not the higher figure (24,000). Impairment on the video is $1,000; whereas on the textbook is $6,045.
    Many thanks.

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    • tehsinmuzaffar says

      February 27, 2021 at 9:05 pm

      Looks like an error to me.

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  3. rshallabi says

    July 5, 2017 at 3:27 pm

    The total of assets after impairment if you add them together comes up to 260m not 250m, where did we go wrong please?
    thanks
    30+90+93.333+46.667=260

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    • karenagger says

      August 15, 2017 at 10:01 pm

      The figures given in the example do not total £370,000 it should be £380,000.

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