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In this newsletter, we look at the following topic:
HKAS 36 Impairment - frequently asked questions (Part II)
This newsletter is the second in the series highlighting frequently asked questions relating to the impairment process. It addresses when impairment tests need to be conducted, how the tests differ depending on the nature of the assets and how impairment is measured. It also looks at the determination of carrying amount and recognition of impairment losses.
Get Your Copy Here
Read more by downloading our HKFRS News - Jun 2007 (pdf file, 120KB) for your reference.
Note: HKFRS has converged with IFRS effective from 1 January 2005. Contents contained in this newsletter are relevant to both HKFRS preparers and IFRS preparers. Other Issues of HKFRS News
Accounting and Listing Rules Updates. | 