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What are the JE's as per IFRS for entering impairment on Quoted AFS(Impairment JE as per IFRS requires on sig. fall of share price or lasted decline)?

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Question added by Sabah Mursal , Senior Auditor , KPMG
Date Posted: 2015/08/18
TAIWO WASIU ADEBOJE
by TAIWO WASIU ADEBOJE , ASSISTANT OFFICER , UBA PLC

►Identification of Impairment Indicators- External/ Internal►Market Capitalization as a special impairment indicator►Testing for impairment at the end of each interim reporting period.►Allocating or reallocating goodwill to cash generating units►Valuation Issues► Goodwill Impairment Disclosures.

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