IAS 36 Impairment of Assets by Claudia Mezzabotta Dottore commercialista e revisore legale in Milan‚ Italy Member of IASCF SMEIG – London (UK) Member of EFRAG SME WG – Brussels (Belgium) November 5-6‚ 2012 “International Accounting” Course MIM Course UNITN Trento - Italy Objectives of IAS 36 • To ensure that assets do not exceed their recoverable amount • To define how recoverable amount is calculated • To indicate when impairment tests need to be conducted • To prescribe
Premium Asset Generally Accepted Accounting Principles Discounted cash flow
1. How should Smooth Sailings’ mana gement perform the recoverability test for the cruise ship as of December 31‚ 2010? FASB ASC paragraph 360-10-35-23 states that for measuring an impairment loss‚ long-lived assets should be group with other assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities 2. What assets and liabilities should be included in the “asset group” as defined by ASC 360- 10
Premium Inventory Asset Generally Accepted Accounting Principles
schools in the valley that teach to the high school level. I plan on meeting the needs of exceptional students by accommodating Montessori curriculum. Montessori was first designed for exceptional WHAT I NEED TO GET THERE Bachelors degree in Secondary Education Certificate in Secondary 1 & 2 awarded by the American Montessori Society YOURSECIALEDUCATIONR IGHTS.COM ON ORTHOPEDIC IMPAIRMENT Their youtube channel Yservideo is a channel containing informative videos regarding special education
Free High school Education Wheelchair
Zalak Amin The Benefits of Physical Activity for Physical & Mental Health Physical exercise is a very important part of our lives. Everyone should be physically active at least 5 days a week for an hour. There are so many benefits you receive from even the simplest physical activities. There are physical benefits as well as mental benefits to exercising. The reason why everyone should be physically active is because America’s the fattest country. Obesity and being overweight is becoming
Premium
INTERNATIONAL HOSPITALITY MANAGEMENT HTM 3213 TOURISM ECONOMICS IMPACT ANALYSIS Name and Student ID: YEONG WOOI CHYNG 0311922 AMELIA NGADI 0311827 SALLY MARCELY 0301457 SINTA SETIAWAN 0312100 VALENTINE SRI WAHYUNI MASLIM 0304052 Batch and Group: BH 4 Group 7 Lecturer: MS. UMA THEVI MUNIKRISHNAN Submission Date: 17th OCTOBER 2013 Contents Introduction Students are required to form in a group of five to conduct an analysis of economic impact of tourism
Premium Tourism Economics Gross domestic product
DIAGNOSIS AND REMEDIATION OF STUDENTS WITH DYSLEXIA AND DYSCALCULIA IN THE NIGERIAN EDUCATIONAL SYSTEM BY ABUBAKAR SALIHU MADA KADUNA POLYTECHNIC‚ KADUNA Abstract: Dyslexia is a learning disability that manifest itself as a difficulty with the visual notation of speech or written language‚ particularly with reading‚ while dyscalculia is a learning difficulty in which a person has unusual difficulty in solving mathematical problems and grasping mathematical concepts‚ memory of
Premium Dyslexia Learning disability Educational psychology
developments A comprehensive guide Impairment or Financial reporting disposal of longdevelopments lived assets Revised October 2011 To our clients and other friends ASC 360-10‚ Impairment and Disposal of Long-Lived Assets (ASC 360)‚ provides accounting guidance for impairments of assets that are held for use‚ held for sale and to be disposed of by other means. In one of its more challenging aspects‚ ASC 360-10 requires the use of fair value measurements for impairment of assets that are unique and
Premium Asset Balance sheet Goodwill
The Physical‚ Social‚ and Psychological Influences on Adolescent Sleep Patterns and the Resulting Implications The Physical‚ Social‚ and Psychological Influences on Adolescent Sleep Patterns and the Resulting Implications Extensive research has illustrated that biological changes associated with the onset of puberty in adolescents alters patterns of sleep. This biological change is associated with a shift in the circadian rhythm linked to sleep. Pubescent changes in the circadian
Premium Sleep
Relationships between Physical Activity & Health 1a.Critically discuss the statement: Physical Activity/Exercise = Health Define the concepts of health‚ physical activity‚ and exercise. "Physical activity‚" "exercise‚" and "physical fitness" are terms that describe different concepts. However‚ they are often confused with one another‚ and the terms are sometimes used to represent each other. When in actual fact they are different. Physical activity is defined by SPARC as “movement on a daily
Premium Health care Health Medicine
(organization) is known as the Health Occupations Students of America which is a national career and technical students organization endorsed by the U.S department of education and the health science technology. They also provide a program which has leadership development‚ motivation‚ and recognition for secondary‚ adult‚ and collegiate students enrolled in health science education and biomedical science programs or even have interests in pursuing careers in health care professions. HOSA recent events
Premium Health care Nursing Medicine