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The Methodology of Non-Financial Assets Impairment Recognition

Author

Listed:
  • Anton M. Maryasin

    (Financial Research Institute, Moscow 127006, Russia)

Abstract

This article studies key differences between assets impairment methodology according to IAS 36 — Impairment of Assets and relevant Russian analogue — Impairment of Assets Federal Standard. Financial system of Russian government sector requires reconsideration of some IFRS provisions. As result, not the whole set of procedures under IAS 36 may be adopted for Russian government sector.

Suggested Citation

  • Anton M. Maryasin, 2018. "The Methodology of Non-Financial Assets Impairment Recognition," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 128-135, December.
    • Handle: RePEc:fru:finjrn:180611:p:128-135
    DOI: 10.31107/2075-1990-2018-6-128-135
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    More about this item

    Keywords

    IFRS; non-financial asset; impairment of assets; fair value; recoverable amount; value in use; cashgenerating unit; goodwill;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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