ログイン

PAS 36 - Impairment of Assets
14問 • 9ヶ月前
  • ユーザ名非公開
  • 通報

    問題一覧

  • 1

    What is the purpose of PAS 36 Impairment of Assets?

    To ensure assets are not carried in excess of their recoverable amount

  • 2

    What does the term 'Recoverable amount' refer to in the context of asset impairment?

    The amount expected to be recovered from the sale or use of an asset

  • 3

    When is an asset considered impaired according to PAS 36?

    When the carrying amount exceeds the recoverable amount

  • 4

    What are the indications of impairment that an entity should consider according to PAS 36?

    External and internal sources of information

  • 5

    How is impairment loss recognized in the financial statements according to PAS 36?

    Immediately in profit or loss

  • 6

    What is the recoverable amount of a Cash Generating Unit (CGU) based on PAS 36?

    The higher of FVLCD and VIU

  • 7

    When can a previously recognized impairment loss be reversed according to PAS 36?

    If the recoverable amount exceeds the carrying amount

  • 8

    How are corporate assets tested for impairment according to PAS 36?

    By allocating them to various CGUs

  • 9

    What is the effect of inflation on the computation of Value in Use (VIU) according to PAS 36?

    Adjusts the estimates of future cash flow or the discount rate for inflation

  • 10

    What is the purpose of testing assets for impairment at least annually according to PAS 36?

    To identify and account for potential impairment

  • 11

    What does PAS 36 prescribe regarding asset valuation

    Assets should not be carried in excess of their recoverable amount.

  • 12

    Under PAS36 Impairment of Assets, which of the following statements best describes 'value in use'?

    the present value of estimated future cash flows expected to arise from the continuing use of an asset and from its ultimate disposal

  • 13

    Under PAS 36Impairment of Assets, which of the following terms best describes the higher of an asset's fair value less costs of disposal and its value in use?

    recoverable amount

  • 14

    According to PAS 36Impairment of assets, which of the following are relevant in determining a non-current asset's 'value in use'? I.The expected future cash flows from the asset II.The carrying amount of the asset III.The future annual depreciation expense in respect of the asset IV.The time value of money

    c. I, IV

  • Cfas (overview of accounting)

    Cfas (overview of accounting)

    ユーザ名非公開 · 75問 · 11ヶ月前

    Cfas (overview of accounting)

    Cfas (overview of accounting)

    75問 • 11ヶ月前
    ユーザ名非公開

    Cfas ( conceptual framework )

    Cfas ( conceptual framework )

    ユーザ名非公開 · 15問 · 11ヶ月前

    Cfas ( conceptual framework )

    Cfas ( conceptual framework )

    15問 • 11ヶ月前
    ユーザ名非公開

    Cfas ( PAS 1)

    Cfas ( PAS 1)

    ユーザ名非公開 · 23問 · 11ヶ月前

    Cfas ( PAS 1)

    Cfas ( PAS 1)

    23問 • 11ヶ月前
    ユーザ名非公開

    Cfas (PAS 2)

    Cfas (PAS 2)

    ユーザ名非公開 · 8問 · 11ヶ月前

    Cfas (PAS 2)

    Cfas (PAS 2)

    8問 • 11ヶ月前
    ユーザ名非公開

    Cfas (PAS 7)

    Cfas (PAS 7)

    ユーザ名非公開 · 15問 · 11ヶ月前

    Cfas (PAS 7)

    Cfas (PAS 7)

    15問 • 11ヶ月前
    ユーザ名非公開

    INT ACC 1B (Investment in Associate)

    INT ACC 1B (Investment in Associate)

    ユーザ名非公開 · 33問 · 11ヶ月前

    INT ACC 1B (Investment in Associate)

    INT ACC 1B (Investment in Associate)

    33問 • 11ヶ月前
    ユーザ名非公開

    PAS 8 - Accounting Policies, Changes in Accounting estimates

    PAS 8 - Accounting Policies, Changes in Accounting estimates

    ユーザ名非公開 · 13問 · 10ヶ月前

    PAS 8 - Accounting Policies, Changes in Accounting estimates

    PAS 8 - Accounting Policies, Changes in Accounting estimates

    13問 • 10ヶ月前
    ユーザ名非公開

    PAS 10 - Events after reporting period

    PAS 10 - Events after reporting period

    ユーザ名非公開 · 5問 · 10ヶ月前

    PAS 10 - Events after reporting period

    PAS 10 - Events after reporting period

    5問 • 10ヶ月前
    ユーザ名非公開

    PAS 12 Income taxes

    PAS 12 Income taxes

    ユーザ名非公開 · 24問 · 10ヶ月前

    PAS 12 Income taxes

    PAS 12 Income taxes

    24問 • 10ヶ月前
    ユーザ名非公開

    Lesson 1: The self from various perspectives

    Lesson 1: The self from various perspectives

    ユーザ名非公開 · 37問 · 10ヶ月前

    Lesson 1: The self from various perspectives

    Lesson 1: The self from various perspectives

    37問 • 10ヶ月前
    ユーザ名非公開

    PAS 16 - PPE

    PAS 16 - PPE

    ユーザ名非公開 · 15問 · 10ヶ月前

    PAS 16 - PPE

    PAS 16 - PPE

    15問 • 10ヶ月前
    ユーザ名非公開

    Lesson 2: Anthropology and Sociology

    Lesson 2: Anthropology and Sociology

    ユーザ名非公開 · 16問 · 10ヶ月前

    Lesson 2: Anthropology and Sociology

    Lesson 2: Anthropology and Sociology

    16問 • 10ヶ月前
    ユーザ名非公開

    PAS 19 employee benefits

    PAS 19 employee benefits

    ユーザ名非公開 · 12問 · 10ヶ月前

    PAS 19 employee benefits

    PAS 19 employee benefits

    12問 • 10ヶ月前
    ユーザ名非公開

    PAS 20 - Government Grants

    PAS 20 - Government Grants

    ユーザ名非公開 · 6問 · 10ヶ月前

    PAS 20 - Government Grants

    PAS 20 - Government Grants

    6問 • 10ヶ月前
    ユーザ名非公開

    LIFE SKILLS DEVELOPMENT FOR HUMAN

    LIFE SKILLS DEVELOPMENT FOR HUMAN

    ユーザ名非公開 · 20問 · 10ヶ月前

    LIFE SKILLS DEVELOPMENT FOR HUMAN

    LIFE SKILLS DEVELOPMENT FOR HUMAN

    20問 • 10ヶ月前
    ユーザ名非公開

    Lesson 3: Psychology

    Lesson 3: Psychology

    ユーザ名非公開 · 14問 · 10ヶ月前

    Lesson 3: Psychology

    Lesson 3: Psychology

    14問 • 10ヶ月前
    ユーザ名非公開

    The Physical self: The self as impacted by the body

    The Physical self: The self as impacted by the body

    ユーザ名非公開 · 23問 · 10ヶ月前

    The Physical self: The self as impacted by the body

    The Physical self: The self as impacted by the body

    23問 • 10ヶ月前
    ユーザ名非公開

    PAS 21 - Effect of changes in foreign exchange rate

    PAS 21 - Effect of changes in foreign exchange rate

    ユーザ名非公開 · 11問 · 10ヶ月前

    PAS 21 - Effect of changes in foreign exchange rate

    PAS 21 - Effect of changes in foreign exchange rate

    11問 • 10ヶ月前
    ユーザ名非公開

    Chapter 1: Personality Development & Its components

    Chapter 1: Personality Development & Its components

    ユーザ名非公開 · 41問 · 10ヶ月前

    Chapter 1: Personality Development & Its components

    Chapter 1: Personality Development & Its components

    41問 • 10ヶ月前
    ユーザ名非公開

    問題一覧

  • 1

    What is the purpose of PAS 36 Impairment of Assets?

    To ensure assets are not carried in excess of their recoverable amount

  • 2

    What does the term 'Recoverable amount' refer to in the context of asset impairment?

    The amount expected to be recovered from the sale or use of an asset

  • 3

    When is an asset considered impaired according to PAS 36?

    When the carrying amount exceeds the recoverable amount

  • 4

    What are the indications of impairment that an entity should consider according to PAS 36?

    External and internal sources of information

  • 5

    How is impairment loss recognized in the financial statements according to PAS 36?

    Immediately in profit or loss

  • 6

    What is the recoverable amount of a Cash Generating Unit (CGU) based on PAS 36?

    The higher of FVLCD and VIU

  • 7

    When can a previously recognized impairment loss be reversed according to PAS 36?

    If the recoverable amount exceeds the carrying amount

  • 8

    How are corporate assets tested for impairment according to PAS 36?

    By allocating them to various CGUs

  • 9

    What is the effect of inflation on the computation of Value in Use (VIU) according to PAS 36?

    Adjusts the estimates of future cash flow or the discount rate for inflation

  • 10

    What is the purpose of testing assets for impairment at least annually according to PAS 36?

    To identify and account for potential impairment

  • 11

    What does PAS 36 prescribe regarding asset valuation

    Assets should not be carried in excess of their recoverable amount.

  • 12

    Under PAS36 Impairment of Assets, which of the following statements best describes 'value in use'?

    the present value of estimated future cash flows expected to arise from the continuing use of an asset and from its ultimate disposal

  • 13

    Under PAS 36Impairment of Assets, which of the following terms best describes the higher of an asset's fair value less costs of disposal and its value in use?

    recoverable amount

  • 14

    According to PAS 36Impairment of assets, which of the following are relevant in determining a non-current asset's 'value in use'? I.The expected future cash flows from the asset II.The carrying amount of the asset III.The future annual depreciation expense in respect of the asset IV.The time value of money

    c. I, IV