Session 8 Impairement of Assets资产减值相关.ppt

Session 8;Impairment of Assets;1. Impairment of individual assets;Impairment;Cont.;Illustration 1 - recoverable amount;Test your understanding;Indication of impairment;External sources of information;Internal sources of information;Recognition and measurement of an impairment;Cont.;Test your understanding;2. Cash generating units (CGU);Definition of a CGU;The impairment calculation;Impairment of a CGU;Test your understanding 3;Cont.