IFRS allows the reversal of impairment losses when there is an indication that the recoverable amount of an asset has increased since the last impairment was recognized. This is applicable under IAS 36, which outlines that the reversal should not exceed the carrying amount that would have been determined had no impairment loss been recognized. The reversal must also be assessed at each reporting date, ensuring that the asset is not overvalued.
what is mean by assets register?
what is whole person impairment rating and how does it relate to disability rating
Under the Americans with Disabilities Act of 1990, a disabled individual is a person who: has a physical or mental impairment that substantially limits one or more major life activities; has a record of such impairment; and lastly, is regarded to have such impairment.
Carrying amount is the amount at which an asset is recognised in the balance sheet after deducting any accumulated depreciatoin and accumulated impairment losses thereon
Impairment of the liver
um....wat?
ARI in medical terms means acute renal impairment
Which is considered an impairment to driving
Which is considered an impairment to driving
7AS 3b seSUDtirTe'pfinciples and methodolgy for accounting for impairments of non-current assets and goodwill. Where possible individual non-current assets should be tested for impairment, ver
Cognitive losses refer to a decline or impairment in mental processes such as memory, attention, language, and reasoning. This can be a result of aging, medical conditions, or brain injuries, leading to difficulties in daily functioning and decision-making. Cognitive losses can vary in severity and may require assessment and intervention by healthcare professionals.