Carrying amount ifrs Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount axis Disclosure axis IAS 16.73 d Disclosure IAS 16.73 e Disclosure IAS 38.118 e Disclosure IAS 40.76 Disclosure IAS 40.79 c Disclosure IAS 40.79 d Disclosure IAS 41.50 Disclosure IAS 41.54 f Disclosure IFRS 3.B67 d Disclosure IFRS 7.35H Disclosure Carrying amount ifrs Carrying amount ifrs Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount axis Disclosure axis IAS 16.73 d Disclosure IAS 16.73 e Disclosure IAS 38.118 e Disclosure IAS 40.76 Disclosure IAS 40.79 c Disclosure IAS 40.79 d Disclosure IAS 41.50 Disclosure IAS 41.54 f Disclosure IFRS 3.B67 d Disclosure IFRS 7.35H Disclosure Carrying amount ifrs Carrying amount includes the carrying amount of only those assets that can be attributed directly, or allocated on a reasonable and consistent basis, to the unit. This also includes carrying amount of acquired goodwill allocated to the unit. Unrecognised headroom UH Difference between the recoverable amount of a unit and its carrying amount. This difference mainly comprises Carrying amount ifrs The undiscounted future cash flows of 152,000 the carrying amount 100,500 therefore the asset is impaired. The impairment loss is calculated as the difference between the asset s carrying amount 100,500 and fair value 55,000. In this case, the undiscounted future cash flows 152,000 Carrying amount 100,500 , therefore the asset is not impaired. Under IFRS. If Carrying amount ifrs For instance, IFRS 9 advises halting interest recognition on the gross carrying amount of a credit-impaired loan, switching to a net basis to reflect the reduced recoverable Carrying amount ifrs Impairment loss of a non-cash generating asset The amount by which the carrying amount of an asset exceeds its recoverable service amount. Carrying amount The amount at which an Carrying amount ifrs Carrying amount includes the carrying amount of only those assets that can be attributed directly, or allocated on a reasonable and consistent basis, to the unit. This also includes carrying amount of acquired goodwill allocated to the unit. Unrecognised headroom UH Difference between the recoverable amount of a unit and its carrying amount. This difference mainly comprises Carrying amount ifrs The carrying amount of financial assets measured at fair value through other comprehensive income in accordance with paragraph 4.1.2A of IFRS 9 is not reduced by a loss allowance and an entity shall not present the loss allowance separately in the statement of financial position as a reduction of the carrying amount of the financial asset . Carrying amount ifrs According to the provisions of Appendix A Defined terms of IFRS 9, the gross carrying amount of a financial asset is the amortised cost of the financial assets, before adjusting for any loss Carrying amount ifrs Accounting for any difference between the carrying amount of the assets distributed and the carrying amount of the dividend payable when an entity settles the dividend payable 14 Presentation and disclosures 15 EFFECTIVE DATE 18 APPENDIX Amendments to IFRS 5 Non-current Assets Held for Sale and Discontinued Operations and IAS 10 Events after the Carrying amount ifrs Impairment loss - The asset is not impaired because the carrying amount is not less than the recoverable amount. Therefore, the carrying amount on August 31, 20x3 i., 170,000 remains Carrying amount ifrs Definition. Loss Allowance, in the context of IFRS 9 , is an estimate linked to expected credit losses on a financial asset that is applied to reduce the carrying amount of the financial asset Carrying amount ifrs Carrying amount ifrs carrying amount as the amortised cost of a financial asset, before adjusting for any loss allowance. The Committee noted that, based on the definitions in Appendix A to IFRS 9, the gross carrying amount, amortised cost and loss allowance are discounted amounts, and changes in these amounts during a Carrying amount ifrs carrying amount carrying amount carrying amount . Carrying amount ifrs Carrying amount includes the carrying amount of only those assets that can be attributed directly, or allocated on a reasonable and consistent basis, to the unit. This also includes carrying amount of acquired goodwill allocated to the unit. Unrecognised headroom UH Difference between the recoverable amount of a unit and its carrying amount. This difference mainly comprises Carrying amount ifrs carrying amount as the amortised cost of a financial asset, before adjusting for any loss allowance. The Committee noted that, based on the definitions in Appendix A to IFRS 9, the gross carrying amount, amortised cost and loss allowance are discounted amounts, and changes in these amounts during a Carrying amount ifrs This blog post details the process of calculating carrying amounts for Cash Generating Units CGUs under IFRS, including the allocation of directly attributable assets, Carrying amount ifrs Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount axis Disclosure Axis IAS 16.73 d Disclosure IAS 16.73 e Disclosure IAS 38.118 c Disclosure IAS 38.118 e Disclosure IAS 40.76 Disclosure IAS 40.79 d Disclosure IAS 41.50 Disclosure IAS 41.54 f Disclosure IFRS 3.B67 d Disclosure IFRS 7.35H Disclosure Carrying amount ifrs impairment of a disposal group paragraph 15 of IFRS 5 requires a disposal group to be measured at the lower of its carrying amount and its fair value less costs to sell, whereas paragraph 23 requires the impairment loss recognised for a disposal group to be allocated to the carrying amount of the non-current assets that are within the scope . Carrying amount ifrs IFRS 3.A business combination A transaction or other event in which an acquirer obtains control of one or more businesses. Transactions sometimes referred to as true mergers or mergers of equals are also business combinations as that term is used in IFRS 3. IFRS 3.A carrying amount The amount at which an asset is recognised Carrying amount ifrs IFRS Under the International Financial Reporting Standards IFRS businesses are required to disclose within the financial statements notes all the carrying amounts of the Accounts Payable AP , disclosure of all guarantees related to the Accounts Payable AP , the significant accounting policies, and the terms and conditions of Accounts Payable AP Carrying amount ifrs assets that are within the scope of the measurement requirements of IFRS 5. The issue relates to a situation in which the difference between the carrying amount and the fair value less costs to sell of a disposal group exceeds the carrying amount of non-current assets in the disposal group. Should the amount of the Carrying amount ifrs Paragraph 34 b in Annex V states Under IFRS for debt instruments at amortised cost or at fair value through other comprehensive income, the gross carrying amount shall be the carrying amount before adjusting for any loss allowance. In our understanding aforementioned definition of gross carrying amount of debt instrument at amortised cost . Carrying amount ifrs Carrying amount ifrs GAAP and IFRS Standards on Carrying Amount. The carrying amount of an asset is a critical figure in accounting, representing the value at which an asset is recognized on the balance sheet after deducting any accumulated depreciation and impairment losses. It is a reflection of the company s historical cost or fair value, depending on the accounting standards Carrying amount ifrs Impairment loss of a non-cash generating asset The amount by which the carrying amount of an asset exceeds its recoverable service amount. Carrying amount The amount at which an Carrying amount ifrs IFRS Japanese GAAP US GAAP Goodwill is not subject to amortization but impairment test. Goodwill is subject to amortization over its useful life, which is not permitted to exceed 20 years. In addition to amortization, carrying amount of goodwill is subject to impairment test. Same as IFRS Goodwill amortization Carrying amount ifrs Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount axis Disclosure Axis IAS 16.73 d Disclosure IAS 16.73 e Disclosure IAS 38.118 c Disclosure IAS 38.118 e Disclosure IAS 40.76 Disclosure IAS 40.79 d Disclosure IAS 41.50 Disclosure IAS 41.54 f Disclosure IFRS 3.B67 d Disclosure IFRS 7.35H Disclosure Carrying amount ifrs situations when IFRS 1 permits an entity to use another amount as deemed cost. e hedge accounting is used and the carrying amount of an asset has been adjusted for changes in Carrying amount ifrs The undiscounted future cash flows of 152,000 the carrying amount 100,500 therefore the asset is impaired. The impairment loss is calculated as the difference between the asset s carrying amount 100,500 and fair value 55,000. In this case, the undiscounted future cash flows 152,000 Carrying amount 100,500 , therefore the asset is not impaired. Under IFRS. If Carrying amount ifrs Impairment loss of a non-cash generating asset The amount by which the carrying amount of an asset exceeds its recoverable service amount. Carrying amount The amount at which an Carrying amount ifrs Fair value and its comparison with carrying amounts IFRS IG14 .-Are you tired of the constant stream of IFRS updates? I know it s tough! That s why I created Reporting Period a once-a-month summary for professional accountants. It consolidates all essential IFRS developments and Big 4 insights into one readable email. I personally curate Carrying amount ifrs Impairment Loss Carrying Amount of Asset - Recoverable Amount. Where Carrying Amount The value of the asset on the company s balance sheet, which is typically Carrying amount ifrs Accounting for any difference between the carrying amount of the assets distributed and the carrying amount of the dividend payable when an entity settles the dividend payable 14 Presentation and disclosures 15 EFFECTIVE DATE 18 APPENDIX Amendments to IFRS 5 Non-current Assets Held for Sale and Discontinued Operations and IAS 10 Events after the Carrying amount ifrs recognizes the difference, if any, between the carrying amount of the assets distributed and the carrying amount of the dividend payable as a separate line item in profit or loss. Disclosures While the disclosure requirements of ASPE are similar to those under IFRS, the IFRS disclosure requirements are more extensive. Carrying amount ifrs Carrying amount ifrs When the recoverable amount of an asset is less than its carrying amount, the carrying amount of the asset needs to be reduced to its recoverable amount and that reduction is recognised as Carrying amount ifrs For a non-current asset that falls outside of the measurement requirements of IFRS 5 The non-current asset which is now a current asset, will still be measured in accordance with its applicable IFRS and not at the lowest of carrying amount and fair value less costs to sell IFRS 5.Since the asset is already measured in Step 1 in accordance with its applicable IFRS, no further Carrying amount ifrs This table summarises the carrying amount at the end of each year for P Shares and the LT Loan applying IFRS 9 but before applying IAS 28, and the associate s profit loss for each year. The amounts for the LT Loan are shown net of the loss allowance. At the end of P Shares applying IFRS 9 fair value LT Loan applying IFRS 9 amortised cost Carrying amount ifrs This chapter deals both with IAS 36, Impairment of Assets, and International Financial Reporting Standards IFRS 5, Non-Current Assets Held for Sale and Discontinued Operations. IAS 36 identifies when the carrying amount of a certain asset needs to be reduced to its recoverable amount. IFRS 5 determines the treatment of non-current assets held for sale Carrying amount ifrs Study with Quizlet and memorize flashcards containing terms like IFRS uses a fair value test to measure impairment loss. However, IFRS does not use the first-stage recoverability test under U.S. GAAP - comparing the undiscounted cash flow to the carrying amount. As a result, the IFRS test is, Acceptable depreciation methods under IFRS include, The primary IFRS related to Carrying amount ifrs Credit-impaired assets Lifetime expected credit losses Effective interest on gross carrying amount Effective interest on amortised cost carrying amount that is, net of credit allowance Carrying amount ifrs carrying capacity Bedeutung, Definition carrying capacity the total amount that something can hold or carry . Carrying amount ifrs When recoverable amount is recalculated and exceeds the asset s carrying value, the carrying amount is increased to the recoverable amount subject to a ceiling ie an upper limit.The increased carrying amount cannot exceed the carrying amount that would have been determined net of amortisation or depreciation had no impairment loss been recognised Carrying amount ifrs IFRS 9 adopts a decoupled approach to ECL and interest revenue, whereby interest is recognised on the gross carrying amount without consideration of the ECL. An exception applies to assets that are credit-impaired at acquisition or become credit-impaired later IFRS 9.5.4.1 BC5.72 . Carrying amount ifrs carrying amount carrying amount carrying amount . Carrying amount ifrs
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AP23A Predecessor approach carrying amounts - IFRS