As 28 impairment of asset
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The document provides an overview of Accounting Standard 28 regarding impairment of assets. It outlines the applicability of the standard to different levels of enterprises based on their size. It describes the objective to identify impaired assets and ensure they are not carried at more than their recoverable amount. It also covers key aspects like computation of impairment loss, treatment, disclosures and transitional provisions.
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accounts is established. Lower-of-cost-or-market is used to value inventories. Enables investors
and creditors to forecast future bond for the company. Issuance of interim reports is an example
of this quality of accounting information. Arise from activities that constitute the entity\'s
ongoing major or central operations. Ignores the economic consequences of a standard or rule.
Repair tools are expensed and not capitalized when purchased. The dollar is used to report on
financial performance.
Solution
1) Neutrality
2) Full disclosure principle
3) Measurement priciple(historical cost)
4) Periodicity
5) Measurement principle (historical cost).
Requires a high degree of consensus among individuals on a given meas.pdf
Requires a high degree of consensus among individuals on a given measurement. The use of
consol dated statements is justified Rationale why plant assets are not reported at liquidation
value. Ensures that all relevant financial information is reported. Indicates that market value
changes subsequent to purchase are not recorded n the accounts. Intangibles are capitalized and
amortized over periods benefited. A company charges its solos commission costs to expense in
the income statement increase in assets less liabilities during the year, after ignoring distributions
to owners and investments by owners Items characterized by service potential or future
economic benefit. Reporting must be done at defined time intervals. An allowance for doubtful
accounts is established. Lower-of-cost-or-market is used to value inventories. Enables investors
and creditors to forecast future bond for the company. Issuance of interim reports is an example
of this quality of accounting information. Arise from activities that constitute the entity\'s
ongoing major or central operations. Ignores the economic consequences of a standard or rule.
Repair tools are expensed and not capitalized when purchased. The dollar is used to report on
financial performance.
Solution
1) Neutrality
2) Full disclosure principle
3) Measurement priciple(historical cost)
4) Periodicity
5) Measurement principle (historical cost).
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This document provides an overview of key accounting concepts and standards for entrepreneurs. It addresses topics like debenture redemption funds, treatment of preliminary expenses, foreign exchange transactions, government grants, related party disclosures, lease accounting, earnings per share calculations, tax differences, and definitions of associates. The document is intended to help entrepreneurs and participants in entrepreneurship programs understand basic accounting principles.
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Snapshot Accounting for the impairment of goodwill and othe.docx
Snapshot: Accounting for the impairment
of goodwill and other long-lived assets
December 2012
Accounting for the impairment of goodwill and other long-lived assets is complex because there are different models depending
on the type of asset involved. Each model uses a different unit of account and each has a different impairment recognition
threshold. The frequency with which impairment must be assessed and the basis used to measure an impairment charge varies
across some of these models. To help with this complexity, we have prepared a snapshot of the relevant accounting guidance in
the Financial Accounting Standards Board’s (FASB) Accounting Standards Codification (ASC). Additional explanations for certain
concepts in the snapshot are provided in the numbered notes that follow it.
Indefinite-lived
intangible assets
Long-lived assets to be
held and used1
Goodwill
Long-lived assets to be
disposed of by sale
Codification topic ASC 350 ASC 360 ASC 350 ASC 360
Frequency Annual test is required,
and interim test is
necessary if triggers
are present
Test is required only if
triggers are present
Annual test is required,
and interim test is
necessary if triggers
are present
Test is required if held-for-
sale criteria are met
Unit of account In general,
individual asset 2
Asset group 3 Reporting unit 4 Individual asset to be
disposed of or a group
of assets to be disposed
of (i.e., disposal group)
Evaluated for
impairment before unit
of account
Not applicable Indefinite-lived
intangible assets and
other assets within the
asset group 5
Indefinite-lived
intangible assets,
long-lived assets to
be held and used and
other assets within the
reporting unit 5
Indefinite-lived
intangible assets,
goodwill and other
assets within the
disposal group 5
Single- or
multi-step test
Single-step 6 Multi-step Multi-step Single-step
Impairment
recognition
When the carrying
amount is greater than
fair value 6
When the carrying
amount is greater than
both the undiscounted
cash flows (recoverability
test) and fair value 7,8
When the carrying
amount of the reporting
unit (unless the carrying
amount is zero or
negative) is greater than
its fair value (Step 1) and
the carrying amount of
goodwill is greater than
its implied fair value
(Step 2) 9-11
When the carrying
amount is greater
than fair value less
costs to sell
Measurement The excess of the carrying
amount over fair value
The excess of the carrying
amount over fair value 8,12
The excess of the carrying
amount of goodwill over
its implied fair value 10
The excess of the
carrying amount
over fair value less
costs to sell
Assurance
Services
1. The types of assets covered by the caption “long-lived
assets to be held and used” include those long-lived assets
within the scope of ASC 360-10-15, such as property, plant
and equipment, assets under capital leases, amortizable
intangible assets, internal use.
Similar to As 28 impairment of asset (20)
Accounting standards with reference to Genting Lanco Power (India) Pvt.Ltd.
Accounting standards with reference to Genting Lanco Power (India) Pvt.Ltd.
Requires a high degree of consensus among individuals on a given meas.pdf
Requires a high degree of consensus among individuals on a given meas.pdf
Requires a high degree of consensus among individuals on a given meas.pdf
Requires a high degree of consensus among individuals on a given meas.pdf
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三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
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3:国家专业人才认证中心颁发入库证书
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3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
Unlock-the-Power-of-UAN-Your-Key-to-Secure-Retirement.pptx
The Universal Account Number (UAN) by EPFO centralizes multiple PF accounts, simplifying management for Indian employees. It streamlines PF transfers, withdrawals, and KYC updates, providing transparency and reducing employer dependency. Despite challenges like digital literacy and internet access, UAN is vital for financial empowerment and efficient provident fund management in today's digital age.
Seeman_Fiintouch_LLP_Newsletter_Jun_2024.pdf
The Impact of the 2024 Indian
Election Beyond Borders
01. Investment Gyan
02. Market Update
03. Inspiration investment story
1比1复刻(ksu毕业证书)美国堪萨斯州立大学毕业证本科文凭证书原版一模一样
原版定制【微信:bwp0011】《(ksu毕业证书)美国堪萨斯州立大学毕业证本科文凭证书》【微信:bwp0011】成绩单 、雅思、外壳、留信学历认证永久存档查询，采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠，文字图案浮雕，激光镭射，紫外荧光，温感，复印防伪）行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备，十五年致力于帮助留学生解决难题，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信bwp0011】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【微信bwp0011】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
【关于价格问题（保证一手价格）】
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
Tdasx: In-Depth Analysis of Cryptocurrency Giveaway Scams and Security Strate...
Tdasx: In-Depth Analysis of Cryptocurrency Giveaway Scams and Security Strategies
Optimizing Net Interest Margin (NIM) in the Financial Sector (With Examples).pdf
NIM is calculated as the difference between interest income earned and interest expenses paid, divided by interest-earning assets.
Importance: NIM serves as a critical measure of a financial institution's profitability and operational efficiency. It reflects how effectively the institution is utilizing its interest-earning assets to generate income while managing interest costs.
快速办理(SMU毕业证书)南卫理公会大学毕业证毕业完成信一模一样
学校原件一模一样【微信：741003700 】《(SMU毕业证书)南卫理公会大学毕业证》【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
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As 28 impairment of asset
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