Non-financial assets impairments in light of IAS-IFRS : case of SAIDAL GROUP

Author

Uarab, Ali

Source

Revue des Recherches en Sciences Financieres et Comptables

Issue

Vol. 6, Issue 1 (30 Jun. 2021), pp.617-633, 17 p.

Publisher

Mohamed Boudiaf-Masila University Faculty of Economic Commercial and Management Sciences

Publication Date

2021-06-30

Country of Publication

Algeria

No. of Pages

17

Main Subjects

Banking and Financial Sciences
Accounting

Topics

Abstract EN

This article aims to address the main aspects related to impairments of non-financial assets with reference to IAS 36, particularly with regard to the impairment tests and their implementation, highlighting the disposition of financial accounting system regarding this item, and analyzing the differences between these two standards in this topic.

The study found that the tests of depreciation of non-financial assets are complicated, because of their association with various economic and accounting factors, as the discounted rate, determining the value in use, and cash-generating unit, whose value is difficult to test.

It has also been concluded, after the analysis that the financial accounting system is very close to IAS 36, with regard to logic and philosophy, while far from it in explanations and clarifications.

American Psychological Association (APA)

Uarab, Ali. 2021. Non-financial assets impairments in light of IAS-IFRS : case of SAIDAL GROUP. Revue des Recherches en Sciences Financieres et Comptables،Vol. 6, no. 1, pp.617-633.
https://search.emarefa.net/detail/BIM-1245964

Modern Language Association (MLA)

Uarab, Ali. Non-financial assets impairments in light of IAS-IFRS : case of SAIDAL GROUP. Revue des Recherches en Sciences Financieres et Comptables Vol. 6, no. 1 (2021), pp.617-633.
https://search.emarefa.net/detail/BIM-1245964

American Medical Association (AMA)

Uarab, Ali. Non-financial assets impairments in light of IAS-IFRS : case of SAIDAL GROUP. Revue des Recherches en Sciences Financieres et Comptables. 2021. Vol. 6, no. 1, pp.617-633.
https://search.emarefa.net/detail/BIM-1245964

Data Type

Journal Articles

Language

English

Notes

Includes bibliographical references : p. 633

Record ID

BIM-1245964