'Impairment losses' diaporamas de présentation

ASPE vs. IFRS: THE BASICS

ASPE vs. IFRS: THE BASICS. Presenters: Leanne Mongiat, CA Trudy Snooks, CA Adams & Miles LLP. A disclaimer before we begin.

890 views • 49 slides

Session Title:

Session Title:

524 views • 46 slides

563 views • 44 slides

TOPIC 6 Accounting for Goodwill

Learning Outcomes : MFRS 3 & MFRS 136 Understand different types of goodwill Understand the accounting treatments for purchased goodwill Understand the impairment test (MFRS 136). TOPIC 6 Accounting for Goodwill.

518 views • 36 slides

PROPERTY, PLANT AND EQUIPTMENT (PPE)

PROPERTY, PLANT AND EQUIPTMENT (PPE). FRS 116/MASB 15: Property, Plant and Equipment FRS 104/MASB 14: Depreciation Accounting FRS 136/MASB 23: Impairment of Assets. REQUIREMENTS OF STATUTES AND ACCOUNTING STANDARDS. Companies Act, 1965 Guidelines of the Securities Commission, 1995

646 views • 27 slides

CHAPTER 9

CHAPTER 9. LONG TERM ASSETS I: PROPERTY, PLANT AND EQUIPMENT. Property, Plant, and Equipment. These items represent a major source of future service potential

260 views • 14 slides