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As 28 Impairment Of Asset

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Praveen Kumar
Praveen Kumar
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WELCOME TO PRESENTATION ON Accounting Standard-28 IMPAIRMENT OF ASSETS
OVERVIEW ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
APPLICABILITY ,[object Object],[object Object],[object Object]
LEVEL 1 ENTERPRISES (LARGE) APPLICABLE w.e.f 1/4/2004 1. ALL LISTED ENTERPRISES 2.ENTERPRISES UNDER PROCESS OF LISTING 3.OTHER ENTERPRISES EXCEEDING TURNOVER RS.50 CRORES 4.FINANCIAL INSTITUTION, BANKS, INSURANCE CO. 5.COMMERCIAL ENTERPRISES HAVING BORROWINGS MORE THAN Rs.10 CRORES.
LEVEL – II ENTERPRISES (MEDIUM) APPLICABLE w e f 01/04/2006 1.TURNOVER (Rs.40LAKHS TO Rs.50CRORES) 2.BORROWINGS (Rs.1CRORE TO Rs.10CRORES) LEVEL – III ENTERPRISES (SMALL) APPLICABLE w e f 01/04/2008 TO ALL REMAINING ENTERPRISES
AS-28 applies to all assets other than following: 1.Inventories(AS-2) 2.Assets arising from construction contract (AS-7) 3.Financial assets/Investments(AS-13) 4.Defered tax assets(AS-22) SCOPE
OBJECTIVE ,[object Object],[object Object]
Indications for Impairment ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object]
IMPAIRMENT LOSS ,[object Object],[object Object],[object Object]
Recoverable Amount ,[object Object],[object Object],[object Object],[object Object]
Cash Generating Unit ,[object Object],[object Object]
Future Cash Flow ,[object Object],[object Object],[object Object]
Composition of Future Cash Flow ,[object Object],[object Object],[object Object],[object Object],[object Object]
Composition of Future Cash Flow (Contd…) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Discount rate ,[object Object],[object Object],[object Object],[object Object]
Treatment of Impairment loss ,[object Object],[object Object],[object Object],[object Object],[object Object]
Reversal of an impairment loss ,[object Object],[object Object],[object Object]
Disclosure ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object]
Impacts of AS-28 ,[object Object],[object Object],[object Object],[object Object],[object Object]
Criteria for grouping of assets If an active market exists for the output produced by an asset or group of assets, this asset or group of assets should be identified as a separate cash generating unit, even if some or all the output is used internally. When the outputs are used for captive consumption the sale value of output in an active market should be considered in cash flow. Like wise value of inputs also considered. Common assets on a reasonable and consistent basis.

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As 28 Impairment Of Asset

  • 1. WELCOME TO PRESENTATION ON Accounting Standard-28 IMPAIRMENT OF ASSETS
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  • 4. LEVEL 1 ENTERPRISES (LARGE) APPLICABLE w.e.f 1/4/2004 1. ALL LISTED ENTERPRISES 2.ENTERPRISES UNDER PROCESS OF LISTING 3.OTHER ENTERPRISES EXCEEDING TURNOVER RS.50 CRORES 4.FINANCIAL INSTITUTION, BANKS, INSURANCE CO. 5.COMMERCIAL ENTERPRISES HAVING BORROWINGS MORE THAN Rs.10 CRORES.
  • 5. LEVEL – II ENTERPRISES (MEDIUM) APPLICABLE w e f 01/04/2006 1.TURNOVER (Rs.40LAKHS TO Rs.50CRORES) 2.BORROWINGS (Rs.1CRORE TO Rs.10CRORES) LEVEL – III ENTERPRISES (SMALL) APPLICABLE w e f 01/04/2008 TO ALL REMAINING ENTERPRISES
  • 6. AS-28 applies to all assets other than following: 1.Inventories(AS-2) 2.Assets arising from construction contract (AS-7) 3.Financial assets/Investments(AS-13) 4.Defered tax assets(AS-22) SCOPE
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  • 22. Criteria for grouping of assets If an active market exists for the output produced by an asset or group of assets, this asset or group of assets should be identified as a separate cash generating unit, even if some or all the output is used internally. When the outputs are used for captive consumption the sale value of output in an active market should be considered in cash flow. Like wise value of inputs also considered. Common assets on a reasonable and consistent basis.