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statements¡¡covering¡¡periods¡¡beginning¡¡on¡¡or¡¡after¡¡1¡¡July¡¡1999¡£¡¡

statements¡¡covering¡¡periods¡¡beginning¡¡on¡¡or¡¡after¡¡1¡¡July¡¡1999¡£¡¡

In¡¡April¡¡2000£»¡¡IAS¡¡40£»¡¡Investment¡¡Property£»¡¡amended¡¡the¡¡scope¡¡of¡¡the¡¡Standard¡£¡¡The¡¡amendment¡¡
is¡¡became¡¡operative¡¡for¡¡annual¡¡financial¡¡statements¡¡covering¡¡periods¡¡beginning¡¡on¡¡or¡¡after¡¡1¡¡
January¡¡2001¡£¡¡

Summary¡¡of¡¡IAS¡¡36¡¡

IAS¡¡36¡¡addressed¡¡mainly¡¡accounting¡¡for¡¡impairment¡¡of¡¡goodwill£»¡¡intangible¡¡assets¡¡and¡¡property£»¡¡
plant¡¡and¡¡equipment¡£¡¡The¡¡Standard¡¡includes¡¡requirements¡¡for¡¡identifying¡¡an¡¡impaired¡¡asset£»¡¡
measuring¡¡its¡¡recoverable¡¡amount£»¡¡recognising¡¡or¡¡reversing¡¡any¡¡resulting¡¡impairment¡¡loss£»¡¡and¡¡
disclosing¡¡information¡¡on¡¡impairment¡¡losses¡¡or¡¡reversals¡¡of¡¡impairment¡¡losses¡£¡¡

IAS¡¡36¡¡prescribes¡¡how¡¡an¡¡enterprise¡¡should¡¡test¡¡its¡¡assets¡¡for¡¡impairment£»¡¡that¡¡is£º¡¡

the¡¡procedures¡¡that¡¡an¡¡enterprise¡¡should¡¡apply¡¡to¡¡ensure¡¡that¡¡its¡¡assets¡¡are¡¡not¡¡overstated¡¡in¡¡the¡¡
financial¡¡statements£»¡¡

how¡¡an¡¡enterprise¡¡should¡¡assess¡¡the¡¡amount¡¡to¡¡be¡¡recovered¡¡from¡¡an¡¡asset¡¡£¨the¡¡¡¨recoverable¡¡
amount¡¨£©£»¡¡and¡¡

when¡¡an¡¡enterprise¡¡should¡¡account¡¡for¡¡an¡¡impairment¡¡loss¡¡identified¡¡by¡¡this¡¡assessment¡£¡¡

Fundamental¡¡Requirement¡¡of¡¡IAS¡¡36¡¡

An¡¡impairment¡¡loss¡¡should¡¡be¡¡recognised¡¡whenever¡¡the¡¡recoverable¡¡amount¡¡of¡¡an¡¡asset¡¡is¡¡less¡¡
than¡¡its¡¡carrying¡¡amount¡¡£¨sometimes¡¡called¡¡¡¨book¡¡value¡¨£©£»¡¡

Other¡¡Requirements¡¡of¡¡IAS¡¡36¡¡

the¡¡recoverable¡¡amount¡¡of¡¡an¡¡asset¡¡is¡¡the¡¡higher¡¡of¡¡its¡¡net¡¡selli

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