• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

June 2025 ACCA Exams

How was your exam? Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

IAS 36 Imparimanet of Assets Indicators

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › IAS 36 Imparimanet of Assets Indicators

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by MikeLittle.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • June 4, 2017 at 9:02 pm #390340
    qaz360
    Member
    • Topics: 13
    • Replies: 12
    • ☆

    Hello.

    There are two correct impairment indicators which are confusing me:

    1.) ‘The carrying amount of the net assets of the entity is MORE than its market capitalisation’

    2.) ‘Carrying amount of an entity’s net asset is LOWER than the entity’s number of share in issue multiplied by its share price’

    I thought ‘entity’s no. of shares x its share price’ is market cap.
    So then, I thought indicator #2 has to be HIGHER/MORE instead of lower in order to be true.

    Would you please explain me thoroughly why those two are correct?

    June 5, 2017 at 6:16 am #390394
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23318
    • ☆☆☆☆☆

    I would have thought the same as you! Where are the quotes from – they appear to me to be diametrically opposite

    And you’re correct in your understanding of ‘market capitalisation’

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • The topic ‘IAS 36 Imparimanet of Assets Indicators’ is closed to new replies.

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • Ken Garrett on The nature and structure of organisations – ACCA Paper BT
  • John Moffat on MA Chapter 4 Questions Cost Classification and Behaviour
  • maryrena77 on The nature and structure of organisations – ACCA Paper BT
  • vi234 on MA Chapter 4 Questions Cost Classification and Behaviour
  • vi234 on MA Chapter 4 Questions Cost Classification and Behaviour

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in