of Sahara Ltd are seeking your advice regarding impairment testing under AASB 136 Impairment of Assets. Required: Write a report to the management addressing the following issues: • Explain why impairment testing is carried out. • Explain how often the test needs to carried out • Explain what steps are to be followed in applying the impairment test • Explain the characteristics of goodwill‚ and how existence of goodwill affects the impairment test • Explain how the International Financial
Premium Generally Accepted Accounting Principles Balance sheet Goodwill
PROJECT TOPIC AREAS AND TITLES If you intend to submit a Research and Analysis Project (RAP) to Oxford Brookes University‚ Oxford Brookes University strongly recommends that you should choose one of the following twenty approved project topic areas as the basis for your RAP. 1. An analysis and evaluation of an organisation‟s budgetary control system and its links with performance management and decision making. 2. An evaluation of how the introduction of a new technology can assist an organisation
Premium Management Business ethics Association of Chartered Certified Accountants
[pic] OBU RESEARCH ANALYSIS PROJECT TOPIC 17: The quality of the corporate governance within an organization and the impact on an organization’s key stakeholders. STUDENT NAME: ARSLAN AHMED TARIQ. ACCA REGISTRATION NUMBER: 2096314 WORD COUNT: LIST OF CONTENTS |SNO |Description |Page Number | | |INTRODUCTION‚ AIMS
Premium Corporate governance
Q1 Shiplake is preparing its financial statements to 31 March 2012. The following situation has been identified by an impairment team. Shiplake has an item of earth-moving plant‚ which is hired out to companies on short-term contracts. Its carrying amount‚ based on cost model‚ is $400‚000. The estimated fair value of this asset is only $250‚000‚ with associated costs of disposal of $5‚000. A recent review of its value in use based on its forecast future cash flows was estimated at $500‚000. Since
Premium Generally Accepted Accounting Principles Balance sheet Goodwill
Fundamentals Level – Skills Module Financial Reporting (Malaysia) Tuesday 10 June 2008 Time allowed Reading and planning: Writing: 15 minutes 3 hours ALL FIVE questions are compulsory and MUST be attempted. Do NOT open this paper until instructed by the supervisor. During reading and planning time only the question paper may be annotated. You must NOT write in your answer booklet until instructed by the supervisor. This question paper must not be removed from the examination hall
Premium Balance sheet Generally Accepted Accounting Principles Income statement
A man‚ a myth‚ a possible candidate for the UNICEF Goodwill Ambassador? Who else could it be but Gary Paulsen? Angelina Jolie has stepped down from her post at UNICEF‚ a non-profit organization that fights for children’s rights and well being around the world‚ leaving it in desperate need of a Goodwill Ambassador to spread their message to the public. Despite the fact that many people believe that Eleanor Roosevelt should be the next Goodwill Ambassador for UNICEF‚ Gary Paulsen would be infinitely
Premium Eleanor Roosevelt Eleanor Roosevelt Child
Of Mice and Men displays a lot of characters with a variety of impairments. These impairments help develop the characters and it tells us more about them. Some characters show physical impairments while others have mental impairments. In the beginning‚ the impairments may not be noticeable at first but as the story progresses‚ the impairments are easier to find. Many characters in the story have physical and mental impairments but the most obvious ones are George Milton‚ Lennie Small and
Premium Of Mice and Men Novella Great Depression
environment that may help or hinder communication. Then describe in detail how these features may help or hinder communication. Features in the environment How may this help or hinder communication? Lighting People with a hearing or sight impairment need good lighting as they may need to be able to see your face features to see what you are saying to them. (Reading lips). Distractions People would not be able to hear you if you are in a busy and noisy area. For example; if you have a few
Premium Hearing impairment Nonverbal communication Nonviolent Communication
Implications of Specific Language Impairment: Social life and learning experience of an affected individual Introduction Specific Language Impairment is a developmental disorder that may affect both comprehension and production of language in children; it is estimated to be prevalent in around 7% of population‚ which means that roughly one or two children in every classroom will be affected by this condition. Boys tend to suffer from SLI more often than girls. One of the risk factors is presence
Premium Linguistics
ACCA Paper P5 Advanced Performance Management December 2011 Interim Assessment – Answers To gain maximum benefit‚ do not refer to these answers until you have completed the revision mock questions and submitted them for marking. PAPER P5 : ADVANCED PERFORMANCE MANAGEMENT © Kaplan Financial Limited‚ 2011 All rights reserved. No part of this examination may be reproduced or transmitted in any form or by any means‚ electronic or mechanical‚ including photocopying‚ recording‚ or by
Premium Costs Variable cost Public sector