The Methodology of Non-Financial Assets Impairment Recognition

Anton Maryasin ()

Finansovyj žhurnal — Financial Journal, 2018, issue 6, 128-135

Abstract: This article studies key differences between assets impairment methodology according to IAS 36 — Impairment of Assets and relevant Russian analogue — Impairment of Assets Federal Standard. Financial system of Russian government sector requires reconsideration of some IFRS provisions. As result, not the whole set of procedures under IAS 36 may be adopted for Russian government sector.

Keywords: IFRS; non-financial asset; impairment of assets; fair value; recoverable amount; value in use; cashgenerating unit; goodwill (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:180611:p:128-135

DOI: 10.31107/2075-1990-2018-6-128-135

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