IMPAIRMENT REVIEWS

摘要

Under FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland, the approach to impairment of non-financial assets is different in several respects from current UK GAAR It is based on International Financial Reporting Standards (IFRS) and so reproduces most of the differences that already existed between the two GAAPs. Here we look first at the basic calculation, which does not differ much in principle but does show some differences in naming and in allocation of assets, then at recognition of impairment charges, and finally at reversal of impairment losses: there are GAAP differences in each of these categories.