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indicator of impairment

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › indicator of impairment

  • This topic has 3 replies, 2 voices, and was last updated 10 months ago by Stephen Widberg.
Viewing 4 posts - 1 through 4 (of 4 total)
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  • August 4, 2021 at 6:50 am #630335
    aarti2407
    • Topics: 36
    • Replies: 8
    • ☆

    dear tutor,

    is increase in operating costs for any reason, an indicator of impairment, if so can you explain why?

    August 4, 2021 at 6:27 pm #630403
    Stephen Widberg
    Moderator
    • Topics: 10
    • Replies: 2526
    • ☆☆☆☆☆

    Costs up = profit down = impairment indicator

    But as always it’s a judgement call

    August 14, 2021 at 4:12 am #631508
    aarti2407
    • Topics: 36
    • Replies: 8
    • ☆

    so you mean sir a CGU/assets value in us will fall?

    but even if i assume that value in use will fall, its not necessary that FV will fall too. And if FV is above carrying amount, then even if Value in use goes down, it won’t impair the asset.

    August 14, 2021 at 7:48 am #631522
    Stephen Widberg
    Moderator
    • Topics: 10
    • Replies: 2526
    • ☆☆☆☆☆

    Impairment indicator means that you should do impairment review.

    It does not follow that RA will be less than CA – it depends on the forecasts

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