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AAT Level 4 (Level 8 in Scotland)
Should building be tested for impairment annually?
topcat
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February 2014
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AAT Level 4 (Level 8 in Scotland)
I think it should be as Osborne says so in the tutorial but in a kapaln question/answer it says it shouldn't. Can anyone clarify please?
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Clintm15
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Fareham
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Yes, most tangible assets are tested for impairment annually under IAS 36, with the exception of inventories and a few others.
AAT
Level 2 - 2011
Level 3 - 2012
Level 4 - 2013
ACCA
F4 - Corporate Law - Dec 2015 (passed)
F5 - Performance Management - Dec 2014 (passed)
F6 - Taxation - Dec 2013 (passed)
F7 - Financial Reporting - Jun 2014 (passed)
F8 - Audit & Assurance - Dec 2015 (passed)
F9 - Financial Management - Jun 2015 (passed)
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Level 2 - 2011
Level 3 - 2012
Level 4 - 2013
ACCA
F4 - Corporate Law - Dec 2015 (passed)
F5 - Performance Management - Dec 2014 (passed)
F6 - Taxation - Dec 2013 (passed)
F7 - Financial Reporting - Jun 2014 (passed)
F8 - Audit & Assurance - Dec 2015 (passed)
F9 - Financial Management - Jun 2015 (passed)