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Summary Guideline - Dissertation IAS36 Impairment of Assets.
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This is an informative document providing key points to research in order to complete your ICB RTAP submission for IAS36 Impairment of Assets topic.

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  • December 13, 2023
  • 2
  • 2023/2024
  • Summary

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Title: A Critical Analysis of International Accounting Standards:
Evaluating Critiques on IAS 36 - Impairment of Assets

Abstract

• Brief overview of IAS 36 and its significance in international accounting.
• Overview of the major critiques to be explored in the dissertation.

Chapter 1: Introduction

• Background and rationale for selecting IAS 36 for examination.
• Objectives of the dissertation.
• Significance of IAS 36 in the global financial reporting framework.
• Methodology used for research.

Chapter 2: Literature Review

• Historical development of IAS 36 and its evolution.
• Comparative analysis of IAS 36 with other accounting standards.
• Theoretical foundations shaping IAS 36.
• Summary of previous studies and critiques on IAS 36.

Chapter 3: Understanding IAS 36

• Detailed explanation of the provisions and requirements of IAS 36.
• Criteria for recognition and measurement of impairment.
• Disclosures and their relevance to financial statement users.

Chapter 4: Critique 1 - Subjectivity in Impairment Testing

• Examination of challenges and criticisms related to the subjective nature of
impairment testing.
• Discussion on the difficulties in estimating cash flows, discount rates, and
other variables.
• Comparative analysis with alternative impairment models.

Chapter 5: Critique 2 - Lack of Consistency

• Analysis of critiques regarding the lack of consistency in applying impairment
tests across different entities.
• Examination of the impact on comparability and financial statement users.
• Suggestions for improving consistency in application.

Chapter 6: Critique 3 - Timing of Impairment Recognition

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