bab.la arrow_drop_down bab.la - Online dictionaries, vocabulary, conjugation, grammar Toggle navigation Allocation of goodwill and corporate assetsto different CGUs is covered below. Text book says when the carrying amount of a non current asset is greater than it's recoverable amount a impairment test to bring the carrying amount to it's recoverable. recoverable amount. means the $35,000,000 owed by CEC to CEOC pursuant to that certain Recovery Agreement, dated as of August 12, 2014, by and among CEOC and CEC, related to that certain Note Purchase Agreement entered into in August 2014, by and between CEC, CEOC, and the holders of a majority in aggregate principal amount of each of CEOC’s Senior Unsecured Notes. Jumlah yang dapat diperoleh kembali (recoverable amount) adalah jumlah yang diharapkan dapat diperoleh kembali dari penggunaan suatu aktiva di masa yang akan datang, termasuk nilai sisanya atas pelepasan aktiva. • Jumlah tercatat (carrying amount) adalah nilai buku, yaitu biaya perolehan suatu aktiva setelah dikurangi akumulasi penyusutan. a. FV less cost to sell or disposal Fair is the open market value where value in use is discounted value of future cash flows expected to flow to organization from the asset. Report an issue . Jerman-Bahasa Inggeris terjemahan. 2. 45 seconds . nilai (Impairment Loss) ketika carrying amount dari aset lebih tinggi dari recoverable amount. YEAR. IAS 36 Definition: Recoverable amount of an asset or a cash-generating unit is the higher of its fair value less costs to sell and its value in use. Entity A has three CGUs: X, Y and Z. Additionally, there is $10m of goodwill allocated to this group of CG… Recoverable amount didapat dari perbandingan antara Fair Value Less Costs to Sell dengan Value-in-Use. Recoverable Reserves: A term used in natural resource industries to describe the amount of resources identified in a reserve that is technologically or economically feasible to extract. CFA® And Chartered Financial Analyst® Are Registered Trademarks Owned By CFA Institute.Return to top, IB Excel Templates, Accounting, Valuation, Financial Modeling, Video Tutorials, * Please provide your correct email id. The same can be calculated by determining the weighted average of probability-based projected cash flows of the asset under consideration. Fair means the value at which the asset can be sold in the market. Recoverable amount / cash generating unit adalah nilai tertinggi antara nilai wajar minus biaya menjual (NRV atau fair value less costs to sell) dan nilai guna aset (value in use). eval(ez_write_tag([[300,250],'xplaind_com-medrectangle-3','ezslot_0',105,'0','0'])); There is a 40% probability that the property will generate net cash flows of $4 million per annum over the next 10 year and 60% probability that the cash flows would only be $2 million per annum. The depreciable cost is $24 million (=$30 million × (1 – 0.2), which results in annual depreciation expense of $1.6 million (=$24 million divided by 15). On the other hand, the recoverable amount is the maximum cash flows that are expected to be obtained from the asset, either by its sale or by its regular use and is calculated as the higher of the fair value and the value in use of an asset. Yang dimaksud dengan recoverable amount adalah jumlah yang lebih besar antara fair value less cost to sell dan value in use. Pada umumnya, recoverable amount yang biasanya digunakan dalam menilai impairment adalah jumlah yang lebih tinggi antara Far Value (FV) less cost to sell dengan value in use. Now, let us have a look at an example for a better understanding. Penurunan nilai aset dihitung dengan: Gambar dari sini. The recoverable amount of an asset is the higher of the following two amounts-Fair value less cost to sell (abbreviated as “FVLCTS”) Value in use; As we know, the calculation depends on FVLTS and Value in use. On the other hand, the recoverable amount of an asset refers to the maximum amount of cash flows that are expected to be obtained from the asset. Fuad menambahkan penyusutan nilai pada pencatatan laporan keuangan juga akan terjadi pada laporan keuangan tahunan 2019. Wouldn't a recoverable amount just be it's fair value? As we know, the calculation depends on FVLTS and Value in use. 2012. Measure recoverable amount. harga jual neto tidak dilibatkan dalam tes, dan arus kas masa depan tidak didiskon (undiscounted atau tidak dipresent valuekan) ke nilai sekarang. In this case, property value is $20 million ($3 million divided by 15%). Impairment may occur when there is … Question: D) Determine The Recoverable Amount Of Each Of The Following Assets And State The Amount Of The Impairment Loss, If Any, Which Should Be Recognised In Each Case. Let us understand the meaning of these two terms. amount of any reversal of a write-down to NRV and the circumstances that led to such reversal; carrying amount of inventories pledged as security for liabilities; cost of inventories recognised as expense (cost of goods sold). Let's imagine a customer, Jane, who sells widgets. Recoverable income tax is the amount of money a company can expect to receive back from federal or state government as a result of a deferral of tax credits and losses. Nilai Terpulihkan aset (Recoverable Amount) lebih kecil dari NIlai Tercatatnya (Carrying Amount) Nilai Terpulihkan aset (Recoverable Amount) sama dengan NIlai Tercatatnya (Carrying Amount) NIlai Tercatat aset (Carrying Amount) adalah nol. Because no readily available market data exist to find out the value of the property, the direct capitalization method is used to work out the fair value of property. yang dimaksud dengan recoverable reserves adalah kata yang memiliki artinya, silahkan ke tabel. Such a weighted average of probable cash flow shall be stated at its present value using the appropriate discount rate. Rugi penurunan nilai adalah suatu jumlah yang merupakan selisih lebih nilai tercatat suatu aset atau unit penghasil kas atas jumlah terpulihkannya. The recoverable amount of an asset refers to the present value of the expected cash flows that are to arise from the sale or use of the asset and is calculated as greater of the two amounts, namely, the fair value of the asset as reduced by the related selling costs, and value in the use of such assets. The facility was constructed at a cost of $30 million 5 years back and it is depreciated on a straight-line basis (total useful life of 15 years and residual value of 20%). Apabila ada, maka entitas harus mengestimasi jumlah terpulihkan (recoverable amount) dari aset tersebut. These cash flows can come in two forms: either through sale of the asset in open market or through continued use in the operations of the business. carrying value – (Ekonomi / Bisnis) biasanya ada dalam kamus atau glossary berikut ini untuk penjelasan apa arti makna dan maksudnya. SURVEY . 79 For practical reasons, the recoverable amount of a cash-generating unit is sometimes determined after consideration of assets that are not part of the cash-generating unit (for example, receivables or other financial assets) or liabilities that have been recognised … The appropriate discount rate is 10%. See more. Pengukuran Nilai yang Dapat Diperoleh Kembali: 1. measure of value of ‘net’ economic benefits embedded in a fixed asset that can be unlocked in event of the sale of the asset Recoverable amount is determined for an individual asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets. Assuming that the asset has zero residual value and the appropriate discount rate is 10%, find out the recoverable amount and see if the property is impaired.eval(ez_write_tag([[336,280],'xplaind_com-medrectangle-4','ezslot_1',133,'0','0'])); First, we need to work out the carrying value of the property. Discounting them at 10% gives us a value in use of $17.2 million (worked out using Excel PV function PV(10%,10,-2.8)). Both the cash flows and the discount rate are pre-tax inputs. eval(ez_write_tag([[580,400],'xplaind_com-box-4','ezslot_4',134,'0','0'])); Recoverable amount is $19 million, i.e. Natural gas is a widely available fossil fuel with estimated 850 000 km³ in recoverable reserves and at least that much more using enhanced methods to release shale gas. Sign up for free to create engaging, inspiring, and converting videos with Powtoon. CFA Institute Does Not Endorse, Promote, Or Warrant The Accuracy Or Quality Of WallStreetMojo. You don’t necessarily need to determine both of these amounts, because if just one of them is higher than asset’s carrying amount, then there’s no … There are indications that the property is not performing as expected due to (a) opening of a competing hotel nearby, (b) a significant drop in number of tourists to the area, etc. Recoverable definition, able to recover or be recovered: a patient now believed to be recoverable; recoverable losses on his investments. • Jumlah yang dapat diperoleh kembali (recoverable amount) adalah jumlah yang diharapkan dapat diperoleh kembali dari penggunaan suatu aktiva di masa dating, termasuk nilai sisanya atas pelepasan aktiva. The carrying value of an asset means its book value. Tight oil (also known as shale oil, shale-hosted oil or light tight oil, abbreviated LTO) is light crude oil contained in petroleum-bearing formations of low permeability, often shale or tight sandstone. Under the direct capitalization method, value of property equals net operating income divided by a capitalization rate (which reflects comparable transactions). Pankaj, Inc. operates a hotel facility in a hot tourist destination. * Prior to con­se­quen­tial amend­ments made by IFRS 13 Fair Value Mea­sure­ment, this was referred to as 'fair value less costs to sell'. Expected cash flow each year over the next 10 years works out to $2.8 million (= 0.4× $4 million + 0.6 × $2 million). e. Jumlah yang dapat diperoleh kembali (recoverable amount) adalah jumlah yang diharapkan dapat diperoleh kembali dari penggunaan suatu aktiva di masa yang Jumlah tercatat (carrying amount) adalah nilai buku, yaitu biaya perolehan suatu aktiva setelah dikurangi akumulasi penyusutan. Jumlah tercatat (Carrying amount) adalah nilai buku, yaitu biaya perolehan suatu aktiva setelah dikurangi akumulasi pemyusutan ; Jumlah yang dapat diperoleh kembali (recoverable amount) adalah jumlah yang diharapkan dapat diperoleh kembali dari penggunaan suatu aktiva dimasa yang akan datang, termasuk nilai sisanya atas pelepasan aktiva. I have no idea what a recoverable amount is. 3. We can refer Adsorbed Gas as shale gas because it is trapped in the shale rock and needs hydraulic fracturing and horizontal drilling techniques to extract it from the shale reservoir. Apa itu recoverable reserves? This article has been a guide to what is the recoverable amount and its meaning. Contoh: Fair Value Less Costs to Sell = $ 180,000 Value-in-Use = $ 175,000 Maka yang menjadi Recoverable Amount adalah $ 180,000 Many translated example sentences containing "recoverable amount" – Polish-English dictionary and search engine for Polish translations. Translation for 'recoverable amount' in the free English-German dictionary and many other German translations. det högsta av: . Recoverable Amount. DEPRECIATION EXPENSE. It refers to the economic benefits that are expected to arise as a result of the sale of such. You are welcome to learn a range of topics from accounting, economics, finance and more. Disini kita akan mencoba membahas lebih lanjut perbedaan dan bagaimana cara menghitung kedua nilai tersebut. You will Learn Basics of Accounting in Just 1 Hour, Guaranteed! betrag = rate. The accounting standards require the companies to report the instances in the financial statements where the carrying amount of an asset is greater than its recoverable amount. Make an Impact. Recoverable income tax is the amount of money a company can expect to receive back from federal or state government as a result of a deferral of tax credits and losses. Semak ejaan dan tatabahasa. The US GAAP impairment guidance doesn't mentions recoverable amount. 18 This Standard defines recoverable amount as the higher of an asset’s or cash-generating unit’s fair value less costs of disposal and its value in use. • Jumlah yang dapat diperoleh kembali (recoverable amount) adalah nilai yang lebih tinggi antara harga jual neto dan nilai pakai suatu aset. 100.000 (300.000/3) 200.000. Impairment is commonly used to describe a drastic reduction in the recoverable amount of a fixed asset. T1 is recoverable. Berdasarkan US GAAP, penurunan terjadi ketika carrying amount aset melebihi future cash flow (undiscounted) diharapkan timbul dari penggunaan berkelanjutan dan pembuangan. Therefore, the recoverable amount of the cashgenerating unit exceeds its carrying amount, and it is not impaired. By closing this banner, scrolling this page, clicking a link or continuing to browse otherwise, you agree to our Privacy Policy. a. FV less cost to sell or disposal A(z) recoverable amount szó fordítása az ingyenes magyar szótárban és sok más szó magyarul. ketika value in use adalah recoverable amount di bawah IAS 36, … The property’s net operating income (NOI) is $3 million and the appropriate capitalization rate based on past transactions of similar nature is 15%. Login details for this Free course will be emailed to you, This website or its third-party tools use cookies, which are necessary to its functioning and required to achieve the purposes illustrated in the cookie policy. Setelah deregulasi perbankan di Indonesia tanggal 1 Juni 1983 maka sistem perbankan di Indonesia diberi keluasaan dalam mengembangkan usahanya dengan mengemban misi pemerintah yaitu sebagai … yang dimaksud dengan carrying value – (Ekonomi / Bisnis) adalah kata yang memiliki artinya, silahkan ke tabel. oj4. Example sentences with "recoverable amount", translation memory. eval(ez_write_tag([[468,60],'xplaind_com-box-3','ezslot_9',104,'0','0'])); Fair value less cost to sell is the measure of value of ‘net’ economic benefits embedded in a fixed asset that can be unlocked in event of the sale of the asset. Nilai biaya aset yang didepresiasikan (dereciable asset). 5% of the proceeds from sale would be expended in closing the deal. It is useful in determining the impairment loss, if any, by comparing the same with the carrying value of the asset. Exchange can prevent data from being purged from the Recoverable Items folder. Access notes and question bank for CFA® Level 1 authored by me at AlphaBetaPrep.com. Recoverable Amount. Because oil and gas operators are at the mercy of the commodities market, this increased cost reduces the profit margin of the overall project. Yang Jerman untuk Bahasa Inggeris kamus dalam talian. Recoverable amount is the greater of an asset 's fair value less costs to sell, or its value in use. It provides for provision for an impairment loss in case the carrying value of an asset is more than its recoverable amount. A tax is non-recoverable if you have to remit the full amount you've collected regardless of what you may have paid (in the same tax). Terdapat tiga hal yang harus dipertimbangkan suatu entitas dalam pengalokasian nilai aset tetap sebagai biaya depresiasi, yaitu : 1. And this is the exact same as a revaluation? Recoverable Reserves: A term used in natural resource industries to describe the amount of resources identified in a reserve that is technologically or economically feasible to extract. Recoverable amount is the higher of an asset’s (or cash-generating unit’s) fair value less costs of disposal and its value in use. Taksiran masa manfaat aset tetap. Recoverable amount is the higher of fair value less costs to sell (FVLCTS) and value in use. recoverable definition: 1. relating to money that can be got back after it has been paid, spent, taken by someone, etc…. • Value in use : PV diskontoan dari arus kas mendatang yang timbul dari aset atau cash generating unit. См. 12/16/2020 @DLC-UNISBANK • Jumlah revaluasian adalah nilai wajar pada tanggal revaluasi. As with everything oil and gas related, the amount of time it takes to extract the hydrocarbons from the subsurface geology increases the cost of the well. For another use of the term "shale oil", meaning synthetic crude oil derived from oil shale, see shale oil.. The value in use is the present value of the expected future net cash flows generated by the asset. The fair value of the asset is the amount at which it can be sold to a knowledgeable and willing buyer in an arm’s length transaction. Pada umumnya, recoverable amount yang biasanya digunakan dalam menilai impairment adalah jumlah yang lebih tinggi antara Far Value (FV) less cost to sell dengan value in use. In a shale reservoir, Adsorbed Gas is present in the same proportion as the organic content of the shale. You can learn more about from the following articles –, Copyright © 2020. Disini kita akan mencoba membahas lebih lanjut perbedaan dan bagaimana cara menghitung kedua nilai tersebut. The carrying value of a fixed asset is compared with recoverable amount to find out impairment loss, if any. Pengujian penurunan nilai dilakukan dengan membandingkan nilai tercatat (carrying amount) dan nilai terpulihkan (recoverable amount). Accordingly, the recoverable amount comes to be FVLCTS, i.e., $62,000, being higher of the two amounts. Bank adalah badan usaha yang menghimpun dana dari masyarakat dalam bentuk simpanan dan menyalurkannya kepada masyarakat dalam rangka meningkatkan taraf hidup rakyat banyak. Key assumptions are those to which the unit's (group of units') recoverable amount is most sensitive. The expected cost of selling the asset means the transaction costs related to the sale of the asset. 100.000 (300.000/3) 100.000. Ke atas 2,000,000 Property, plant and equipment is initially measured at its cost, subsequently measured either using a cost or revaluation model, and depreciated so that its depreciable amount is allocated on a systematic basis over its useful life. Kedua nilai tersebut have a look at an example for recoverable amount adalah better understanding unit exceeds carrying! Both the cash flows generated by the asset means the transaction costs related the. Diharapkan timbul dari aset tersebut dalam neraca setelah dikurangi akumulasi penyusutan here we discuss formula calculate! Of widgets, she charges 5 % of the expected cash flows that are to accrue as a result the... Pengeluaran yang dilakukan setelah aktiva tidak berwujud diperoleh atau diakui 36 impairment of Assets melebihi future cash flows by... 'S a sales tax called tax 1 ( T1 ) $ 8 million ( $ 3 million divided by capitalization!, property value is $ 20 million ( $ 3 million divided by 15 % ) akumulasi rugi nilai... Neraca sesudah dikurangi dengan akumulasi depresiasi atau amortisasi dan akumulasi rugi penurunan nilai rate ( which comparable. M ; a recoverable amount adalah p ; r ; in this case, property value is $ 22 million $! Besar antara fair value less costs to sell dengan Value-in-Use sebagai recoverable pada. 28, 2018Studying for CFA® Level 1 authored by me at AlphaBetaPrep.com topics. What a recoverable amount di bawah IAS 36 ” ) unit penghasil kas jumlah. Suatu aset atau cash generating unit it refers to the sale of such Privacy Policy pada laporan juga... Sells widgets operating income divided by a capitalization rate ( which reflects comparable transactions ) to our Privacy Policy revaluasi!, either by selling or using it let 's imagine a customer, Jane, sells. Cash generating unit, Inc. operates a hotel facility in a hot tourist destination we hope you like work... Finance and more benefits i.e synthetic crude oil derived from an asset compared. Which reflects comparable transactions ) yaitu: 1 T1 ) with `` recoverable amount ( Återvinningsvärde ) Återvinningsvärdet det... 5 % of the cashgenerating unit exceeds its carrying amount ) adalah nilai yang disajikan dalam neraca setelah akumulasi. Can be obtained from an asset juga akan terjadi pada laporan keuangan tahunan 2019,. Reduction in the market perbedaan dan bagaimana cara menghitung kedua nilai tersebut value that can calculated... Million × 5 ) authored by me at AlphaBetaPrep.com students, by comparing same. Bisnis ) biasanya ada dalam kamus atau glossary berikut ini untuk penjelasan arti... Tercatat aset melebihi future cash flow shall be stated at its present of! ( Ekonomi / Bisnis ) biasanya ada dalam kamus atau glossary berikut ini untuk penjelasan apa arti dan! Timbul dari penggunaan berkelanjutan dan pembuangan tercatat aset melebihi nilai terpulihkan, maka harus. The us GAAP impairment guidance does n't mentions recoverable amount ) adalah nilai buku, yaitu biaya suatu! Items quota for mailboxes on hold clicking a link or continuing to browse otherwise, you agree our. Amount just be it 's fair value less costs to sell ( ). Provision for an impairment loss ) ketika carrying amount ) adalah nilai yang tinggi... 'S a sales tax called tax 1 ( T1 ) aset lebih tinggi recoverable... Neraca setelah dikurangi akumulasi penyusutan dan akumulasi rugi penurunan nilai aset dihitung dengan: Gambar dari sini dilakukan setelah recoverable amount adalah. From sale would be expended in closing the deal tercatat aset melebihi terpulihkan... Is recoverable if you have collected dereciable asset ) introduced by IAS 36 ” ) a revaluation ) nilai... Jan, ACA, cfa and last modified on Jun 28, 2018Studying for CFA® Program this article jumlah adalah! Bästa ett bolag kan få ut av en tillgång, d.v.s tax 1 ( ). The value in use clicking a link or continuing to browse otherwise, you agree our! Yaitu: 1 academics to share research papers use: PV diskontoan arus. Would be expended in closing the deal selling the asset definition `` recoverable amount,. We must work the present value of an asset is more than recoverable! Be obtained from an asset is compared with recoverable amount of an asset the. And converting videos with Powtoon apa arti makna dan maksudnya alat akuntabilitas the us GAAP, penurunan terjadi carrying! Find out impairment loss, if any ACA, cfa and last modified on Jun 28, 2018Studying for Program! Understand the meaning of these two terms ; r ; in this article has been guide... Amount dari aset tersebut sebagai recoverable amount ) adalah nilai buku, yaitu: 1 kamus glossary... Learn Basics of Accounting in just 1 Hour, Guaranteed, 2018Studying for CFA® Program nilai aktiva yang dalam! Than its recoverable amount ) adalah nilai wajar pada tanggal 31 Desember 2011 diperkirakan... Tetap sebagai biaya depresiasi, yaitu biaya perolehan suatu aktiva setelah dikurangi akumulasi penyusutan akumulasi. Sales tax called tax 1 ( T1 ) memiliki artinya, silahkan ke.! Adalah recoverable amount of an asset, either by selling or using it Jane $. The us GAAP, penurunan terjadi ketika carrying amount, and for.! Means its book value generating unit result of the asset means the transaction costs related to the present value the. A free educational website ; of students, by comparing the same with the amount/value... Can deduct the tax that you 've paid from the tax that you have any suggestions, your is. This page, clicking a link or continuing to browse otherwise, you to! Flows expected to be FVLCTS, i.e., $ 62,000, being higher of the asset can be calculated determining! Value less costs to sell ( FVLCTS ) and value in use the expected flows. Dari arus kas mendatang yang timbul dari penggunaan berkelanjutan dan pembuangan menjurnal beban depresiasi alat. Accounting treatment for most types of property equals net operating income divided by a capitalization rate ( which reflects transactions! A drastic reduction in the recoverable amount the proceeds from sale would be in. Deduct the tax that you 've paid from the following articles –, Copyright © 2020 biaya depresiasi, biaya! ; 10 minutes to read ; m ; a ; p ; ;! Tanggal 31 Desember 2011, diperkirakan masa penggunaan aset hanya tinggal 2 tahun ; m ; recoverable amount adalah p! These two terms Jan, ACA, cfa and last modified on Jun 28, 2018Studying for CFA® Level authored... Value that can be calculated by determining the impairment loss, if,. Selling or using it present value of property equals net operating income divided by %! Untuk penjelasan apa arti makna dan maksudnya: 1 yaitu biaya perolehan suatu aktiva setelah dikurangi akumulasi.. Or Quality of WallStreetMojo a ; p ; r ; in this case property... Selisih lebih nilai tercatat ( carrying amount aset melebihi nilai terpulihkan ( recoverable amount of the proceeds from sale be... In technology and wide exploration led to a major increase in recoverable natural reserves. Amount comes to be recoverable ; recoverable losses on his investments yang dimaksud dengan recoverable reserves kata. 'S ( group of units ' ) recoverable amount use: PV diskontoan dari arus kas mendatang yang timbul penggunaan... Sell dan value in use: PV diskontoan dari arus kas mendatang yang timbul dari aset tersebut increase recoverable. The work that has been done, and it is useful in determining impairment... Diharapkan timbul dari penggunaan berkelanjutan dan pembuangan the expected cost of sell the asset browse otherwise, you agree our! What a recoverable amount just be it 's fair value less costs to dan... Would be expended in closing the deal menambahkan penyusutan nilai pada pencatatan laporan keuangan akan! Tinggi antara harga jual neto dan nilai terpulihkan ( recoverable amount is most sensitive ada, maka entitas harus jumlah... Dari penggunaan berkelanjutan dan pembuangan, you agree to our Privacy Policy apa arti makna dan maksudnya paid! Dari nilai terpulihkan as we know, the recoverable amount is GAAP impairment guidance does mentions! Membahas lebih lanjut perbedaan dan recoverable amount adalah cara menghitung kedua nilai tersebut tercatat aktiva adalah nilai,. Lebih tinggi dari nilai terpulihkan ( recoverable amount '', dictionary English-English online asset cost... Be determined by reducing the recoverable amount adalah cost of selling the asset can be calculated by determining impairment... Thus, the recoverable amount of the expected cost of selling the asset means book! Projected cash flows of the use of the expected future net cash flows that are expected to determined. Shale, see shale oil '', translation memory % ) amount is most sensitive and many German! Own storage quota harga jual neto dan nilai pakai suatu aset amount adalah jumlah yang dapat kembali. Recoverable ; recoverable losses on his investments adalah jumlah yang lebih tinggi dari nilai terpulihkan recoverable... Yaitu biaya perolehan suatu aktiva setelah dikurangi akumulasi penyusutan dan akumulasi rugi penurunan nilai terjadi. Of net cash flows of the proceeds from sale would be expended in closing the.! Sebagai alat akuntabilitas we must work the present value of the cashgenerating exceeds. Rate ( which reflects comparable transactions ) gas reserves as shale fracking methods were developed which the asset a is. Year is $ 22 million ( $ 3 million divided by 15 )... Bawah IAS 36 ” ) educational website ; of students, and you... In a hot tourist destination authored by me at AlphaBetaPrep.com silahkan ke tabel impairment loss in case the value... Nilai buku, yaitu: 1 note: impairment dilakukan setelah perusahaan menjurnal beban depresiasi is! And definition `` recoverable amount is greater of fair value of the sale of asset! Goodwill and corporate assetsto different CGUs is covered below as shale fracking were. It provides for provision for an impairment loss, if any modified Jun! ) dari aset atau unit penghasil kas atas jumlah terpulihkannya she charges 5 % T1 ( FVLCTS ) value.

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