以财务报告为目的的评估指南课件.pptVIP

* * * IAS 36.96 Different cash-generating units may be tested for impairment at different times. Goodwill and indefinite lived intangibles have to be tested at the chosen time * * * * * For getting a better understanding of the standard ?Fair value“ we need to understand the demarcation of the different value standards. Besides Fair value the most important standards of value are …. The different definitions of value really bottom line answer the question “Value to whom ….” * * * * * * * * * * * * * * We considered over 100 transactions totalling $284 billion (representing a sample size of