Template-Type: ReDIF-Article 1.0
Author-Name: Anton M. Maryasin
Author-Email: maryasin@nifi.ru
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia
Title: The Methodology of Non-Financial Assets Impairment Recognition
Abstract: This article studies key differences between assets impairment methodology according to IAS 36 — Impairment of Assets and relevant Russian analogue — Impairment of Assets Federal Standard. Financial system of Russian government sector requires reconsideration of some IFRS provisions. As result, not the whole set of procedures under IAS 36 may be adopted for Russian government sector.
Classification-JEL: M41
Keywords: IFRS, non-financial asset, impairment of assets, fair value, recoverable amount, value in use, cashgenerating unit, goodwill
Journal: Finansovyj žhurnal — Financial Journal
Pages:128-135
Issue: 6
Year: 2018
Month: December
DOI: 10.31107/2075-1990-2018-6-128-135
File-URL: http://www.finjournal-nifi.ru/images/FILES/Journal/Archive/2018/6/statii/fm_2018_6_11.pdf
File-Format: Application/pdf 
Handle: RePEc:fru:finjrn:180611:p:128-135