Non-financial assets impairments in light of IAS-IFRS : case of SAIDAL GROUP
Author
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
Financial and Accounting Sciences
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