Kế toán quốc tế 2. Chương 3, Impairment of Asset (IAS 36) / Phạm Minh Vương

1

Chapter 3

Impairment of Asset

(IAS 36) 1 Chapter’s objectives

• Describe the principle to record at asset at the lower of

recoverable amount and carrying amount.

• Identify the recoverable amount and impairment loss of asset.

• Explain the accounting treatment toward asset’s impairment

loss.

• List requirements for the disclosure of asset’s impairment loss

according to IAS 36. 2

•Topic 3.1: Asset’s impairment loss

•Topic 3.2: Recognition and measurement for

the asset’s impairment loss. 3 Topic 3.1

Asset’s impairment loss 4 Objectives

• Define asset’s impairment.

• List of indications for asset’s

impairment in accounting.

• Identify recoverable amount and

impairment loss of asset. 5 Content

Asset’s

impairment

in accounting

Recoverable

amount