Eagle Impairment Case Question 1 IFRS According to the facts provided for Eagle in Italy‚ we assume that the commercial building‚ which represents a cash-generating unit (CGU)‚ meets the requirement for a recoverable test under IFRS. The impairment loss is required when the building’s book value exceeds the higher of the asset’s value-in-use and fair value less costs to sell. Carrying value 1‚100 > 900 Higher of Value in use (900)
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Rationale Laura’s IEP team constructed four following goals and objectives: 1) Communication: During small groups and meal times‚ Laura will use 1-2 word utterances‚ spoken and/or signed for a variety of intents (i.e. to request‚ deny‚ label‚ comment‚ state wants/needs‚ and share past experiences) with peers/adults in the classroom. 2) Communication: During small group and learning center times‚ Laura will increase overall intelligibility with peers/adults by producing age-appropriate speech sounds
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CHAPTER 11 DEPRECIATION‚ IMPAIRMENTS‚ AND DEPLETION TRUE-FALSE—Conceptual Answer T F T T F F T F F T T F T F T T F T F T No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20 Description Nature of depreciation. Nature of depreciation. Depreciation‚ depletion‚ and amortization. Definition of depreciation base. Factors involved in depreciation process. Definition of inadequacy. Objection to straight-line method. Units-of-production approach. Accelerated depreciation
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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
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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
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In respect to the behavioural strand of Paul’s IEP‚ there seems to be no clear improvement (see appendix 1: IEP review). It therefore appears that the strategies that are currently in place are not benefiting the child. This could be because the current strategies are focusing solely on one issue. In light of this it may be necessary
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viewed as a potential remedy for speech-impairment. However‚ healthcare insurance companies are not always accommodating to assistive technologies proliferated in more widely popular platforms. Although TTS had become an integral part of any device with assistive functions‚ its availability in mobile
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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
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Difference of a 504 Plan vs. IEP Throughout my career‚ many people have used the term 504 and IEP interchangeably‚ almost as if they are the same. They are not. Though they both can help your child learn better in school‚ I wanted to take this time to share with you some key differences. 504 Plans 504 plans offer accommodations (i.e. extended time‚ filled in notes‚ breaks etc…) to students in the general education classroom. These students need accommodations to help them access the curriculum
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for erroneous reporting will depend on the conditions of acquisition‚ retention‚ and retrieval of information. Given the conditions typical of most misinformation experiments‚ it appears that misinformation acceptance plays a major role‚ memory impairment plays some role‚ and pure guessing plays little or no role. Moreover‚ we argue that misinformation acceptance has not received the appreciation that it deserves as a phenomenon worthy
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