What people are saying - Write a review
We haven't found any reviews in the usual places.
RECOGNITION AND MEASUREMENT
B Using Present Value Techniques in Measuring
4 other sections not shown
accordance with paragraph active market aﬁer amendments to IAS amortisation amount of goodwill annual reporting period apply assessed assets with indeﬁnite Basis for Conclusions Board agreed Board concluded Board observed budgets/forecasts business combination carrying amount cash inﬂows cash-generating unit consistent basis corporate assets depreciation determined disclosure discount rate disposal end of 20X0 enterprise entity enterprise mg entity’s example expected cash ﬂow Exposure Draﬁ proposes fair value ﬁnancial statements ﬁnite ﬁrst future cash ﬂows future economic beneﬁts goodwill allocated group of assets growth rate historical cost identiﬁable assets impairment loss recognised Impairment of Assets implied value indeﬁnite life intangibles indeﬁnite useful lives inﬂows from continuing initial recognition intangible assets acquired intemally generated goodwill losses for goodwill operation present value production proﬁt reasonable and consistent recoverable amount reﬂect representationally reversals of impairment revised Standard segment selling price separately from goodwill signiﬁcant speciﬁc subsequent expenditure tested for impairment unit’s value of goodwill