The new guard

Article Abstract:

The impact of the new international standard on impairment of assets on Australian entities, including the impact on cash generation units and goodwill is examined. However, the exposure draft suggests that an entity determine the recoverable amount for the cash-generating unit to which the asset has identified potential impacts on some specific asset classes.

Asset & Risk Management, Financial Systems & Controls, Financial Management, Asset Accounting, Assets (Accounting)

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Tuning up financial instruments

Article Abstract:

The area that is the most likely to be affected by the move to international standards is the one where Australia lacks accounting standard. The recognitions and the measurements taken to improve the accounting and financial standards are discussed.

Accounting Methods, Management dynamics, Management, Accounting, Financial instruments, Company business management

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