for caspiano

profilecaroline13
ssk.xlsx
Home>Business & Finance homework help>Accounting homework help>for caspiano

Assignment question

Student # 11600434 Step 1: Select your student number from the drop down list
Step 2: Find your following assignment question and follow the directions .
Step 3: Prepare your assignment including Part A and part B in Microsoft Word.
Step 4: Upload your assignment in Turnitin before the due date.
This assignment has 2 parts, 1000 + 10% word theory interpretation essay and a response to a practical application of the theory.
The assignment must be typed, use Arial font, 12, to avoid plagiarism, make sure you do proper referencing, at least use 6 references, to be submitted the soft copy in Turnitin and hard copy in lecture Week 10. Please ensure you attach a KOI assignment cover sheet, with ID numbers and signed. Late assignments will be penalised, 10% deduction per day.
Part A:1000 word short essay about the following:
When to undertake an Impairment test
Part B:
Gali Ltd has determined that its fine china division is a CGU. The carrying amounts of the assets at 30 June 2015 are as follows:
Account Carrying Amount
Patent 434000
Equipment 100000
Fittings 63000
Inventory 27000
Goodwill 22000
Total CA 646000
Gali Ltd calculated the value in use of the division to be: 580000
If the fair value less costs of disposal of the Patent is: 418007
Required
Prepare the journal entry(ies) for any impairment loss occurring at 30 June 2015 including supporting calculations.
6
17
49
5
57
99
84
17

Instruction

Student # 11600434 Step 1: Enter your student number
Step 2: Have a look to Customer Database sheet
92 Step 3: Read Yellow Cells Directions for Red sheets
38 Step 4: Complete and calculate the pink cells
84
37
66
27
17
49
66
17
5
12
71
5
3
27
99
3
99
49
12
12
49
84
6
71
92
99
27
6
38
27
38
92
3
84
5
5
57
3
66
5
71
38
66
57
6
5
71
57
12
5
6
17
49
5
57
99
84
17

Customers database

585717
impairment loss new CA
First name Surname ID number Theory part Asset 1 Asset 2 Asset 3 Asset 4 Asset 5 Asset 1 Asset 2 Asset 3 Asset 4 Asset 5 Total CA RA Impairment Impairmentless goodwill Asset 1 Asset 2 Asset 3 Asset 4 Asset 5 Asset 1 Asset 2 Asset 3 Asset 4 Asset 5
Soyeon CHO 11400609 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal plant Equipment Fittings Inventory Goodwill 609000 140000 88000 38000 32000 907000 811000 96000 64000 46566 10705 6729 0 32000 96000 562434 129295 81271 38000 0 811000 608500 139500 87500 37500 31500
Anhelina NOVIK 11400673 Impairment loss for Cash generating units excluding Goodwill plant Equipment Fittings Inventory Goodwill 673000 155000 98000 42000 35000 1003000 898000 105000 70000 50875 11717 7408 0 35000 105000 622125 143283 90592 42000 0 898000 672500
Frances Jane MAURO 11401089 Reversal of an impairment loss for Goodwill Land Equipment Building Inventory Goodwill 89000 20000 13000 6000 5000 133000 118000 15000 10000 7295 1639 1066 0 5000 15000 81705 18361 11934 6000 0 118000 88500
Muhammad Saghir KHAN 11401240 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Land Equipment Building Inventory Goodwill 240000 55000 35000 15000 12000 357000 321000 36000 24000 17455 4000 2545 0 12000 36000 222545 51000 32455 15000 0 321000 239500
Zeeshan BASHIR 11401345 Impairment loss for Cash generating units including Goodwill Patent building Fittings Inventory Goodwill 345000 79000 50000 22000 18000 514000 460000 54000 36000 26203 6000 3797 0 18000 54000 318797 73000 46203 22000 0 460000 344500
Mami IZUMI 11401347 Impairment loss for Cash generating units including Goodwill plant Equipment Fittings Inventory Goodwill 347000 80000 50000 22000 18000 517000 463000 54000 36000 26189 6038 3774 0 18000 54001 320811 73962 46226 22000 0 462999 346500
Sushan SHRESTHA 11401385 Impairment loss for Cash generating units excluding Goodwill plant Equipment Fittings Inventory Goodwill 385000 89000 56000 24000 20000 574000 514000 60000 40000 29057 6717 4226 0 20000 60000 355943 82283 51774 24000 0 514000 384500
Hyun Ho KIM 11401474 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Patent building Fittings Inventory Goodwill 474000 109000 69000 30000 25000 707000 632000 75000 50000 36350 8359 5291 0 25000 75000 437650 100641 63709 30000 0 632000 473500
Hassan ZAFAR 11401508 Impairment loss for Cash generating units including Goodwill Patent building Fittings Inventory Goodwill 508000 117000 74000 32000 27000 758000 677000 81000 54000 39245 9039 5717 0 27000 81001 468755 107961 68283 32000 0 676999 507500
Bishnu BHUSAL 11401545 When to undertake an Impairment test plant Equipment Fittings Inventory Goodwill 545000 125000 79000 34000 28000 811000 727000 84000 56000 40748 9346 5907 0 28000 84001 504252 115654 73093 34000 0 726999 544500
Hassan JAVED 11401557 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal plant Equipment Fittings Inventory Goodwill 557000 128000 81000 35000 29000 830000 743000 87000 58000 42175 9692 6133 0 29000 87000 514825 118308 74867 35000 0 743000 556500
Hazelnina Depona CUARESMA 11401571 Reversal of an impairment loss for cash generating units Patent Equipment Fittings Inventory Goodwill 571000 131000 83000 36000 30000 851000 761000 90000 60000 43643 10013 6344 0 30000 90000 527357 120987 76656 36000 0 761000 570500
Siraj KHAN 11401628 Impairment loss for Cash generating units including Goodwill plant Equipment Fittings Inventory Goodwill 628000 144000 91000 39000 32000 934000 838000 96000 64000 46572 10679 6749 0 32000 96000 581428 133321 84251 39000 0 838000 627500
Muhammad Yousaf MALIK 11401651 Reversal of an impairment loss for cash generating units plant Equipment Fittings Inventory Goodwill 651000 150000 95000 41000 34000 971000 869000 102000 68000 49406 11384 7210 0 34000 102000 601594 138616 87790 41000 0 869000 650500
Sabu KHANAL 11401671 Reversal of an impairment loss for Goodwill plant Equipment Fittings Inventory Goodwill 671000 154000 97000 42000 35000 999000 894000 105000 70000 50944 11692 7364 0 35000 105000 620056 142308 89636 42000 0 894000 670500
Gurpartap Singh -- 11500019 Impairment loss for Cash generating units excluding Goodwill Land Equipment Building Inventory Goodwill 19000 4000 3000 1000 1000 28000 25000 3000 2000 1462 308 231 0 1000 3001 17538 3692 2769 1000 0 24999 18500
Thi Ha NGO 11500044 Reversal of an impairment loss for cash generating units Land Equipment Building Inventory Goodwill 44000 10000 6000 3000 2000 65000 59000 6000 4000 2933 667 400 0 2000 6000 41067 9333 5600 3000 0 59000 43500
Sangwoo LEE 11500072 Reversal of an impairment loss for Goodwill Patent Equipment Fittings Inventory Goodwill 72000 17000 11000 5000 4000 109000 97000 12000 8000 5760 1360 880 0 4000 12000 66240 15640 10120 5000 0 97000 71500
Pasang NAGARKOTI 11500091 Reversal of an impairment loss for individual asset Patent Equipment Fittings Inventory Goodwill 91000 21000 13000 6000 5000 136000 121000 15000 10000 7280 1680 1040 0 5000 15000 83720 19320 11960 6000 0 121000 90500
Sohan BARAILEE 11500110 Reversal of an impairment loss for individual asset Land Equipment Building Inventory Goodwill 110000 25000 16000 7000 6000 164000 146000 18000 12000 8742 1987 1272 0 6000 18001 101258 23013 14728 7000 0 145999 109500
Hyeonhee LEE 11500132 Impairment loss for Cash generating units excluding Goodwill Patent building Fittings Inventory Goodwill 132000 30000 19000 8000 7000 196000 175000 21000 14000 10210 2320 1470 0 7000 21000 121790 27680 17530 8000 0 175000 131500
Soyeun JUNG 11500206 Reversal of an impairment loss for individual asset Patent Equipment Fittings Inventory Goodwill 206000 47000 30000 13000 11000 307000 274000 33000 22000 16014 3654 2332 0 11000 33000 189986 43346 27668 13000 0 274000 205500
Govind SHARMA 11500349 Disclosure of an impairment loss. Patent Equipment Fittings Inventory Goodwill 349000 80000 50000 22000 18000 519000 465000 54000 36000 26230 6013 3758 0 18000 54001 322770 73987 46242 22000 0 464999 348500
Carmina Maningas AMBOYA 11500494 Impairment loss for Cash generating units including Goodwill plant Equipment Fittings Inventory Goodwill 494000 114000 72000 31000 26000 737000 659000 78000 52000 37776 8718 5506 0 26000 78000 456224 105282 66494 31000 0 659000 493500
Faisal Asif BUTT 11500582 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Patent Equipment Fittings Inventory Goodwill 582000 134000 84000 36000 30000 866000 776000 90000 60000 43650 10050 6300 0 30000 90000 538350 123950 77700 36000 0 776000 581500
Babar ALI 11500605 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Land Equipment Building Inventory Goodwill 605000 139000 88000 38000 32000 902000 806000 96000 64000 46538 10692 6769 0 32000 95999 558462 128308 81231 38000 0 806001 604500
Vinicius Leopoldo DE MORAIS GONCALVES FROZONI 11500692 When to undertake an Impairment test plant Equipment Fittings Inventory Goodwill 692000 159000 100000 43000 36000 1030000 922000 108000 72000 52391 12038 7571 0 36000 108000 639609 146962 92429 43000 0 922000 691500
Seoyeon AN 11500777 When to undertake an Impairment test Patent building Fittings Inventory Goodwill 777000 179000 113000 49000 41000 1159000 1036000 123000 82000 59601 13731 8668 0 41000 123000 717399 165269 104332 49000 0 1036000 776500
Lalita DAHAL 11500892 Reversal of an impairment loss for individual asset Patent building Fittings Inventory Goodwill 892000 205000 129000 55000 46000 1327000 1189000 138000 92000 66936 15383 9680 0 46000 137999 825064 189617 119320 55000 0 1189001 891500
Hana KIM 11500985 Impairment loss for Cash generating units including Goodwill plant Equipment Fittings Inventory Goodwill 985000 227000 143000 61000 51000 1467000 1314000 153000 102000 74148 17088 10765 0 51000 153001 910852 209912 132235 61000 0 1313999 984500
Huu Hieu DO 11501035 Impairment loss for Cash generating units excluding Goodwill Patent Equipment Fittings Inventory Goodwill 35000 8000 5000 2000 2000 52000 46000 6000 4000 2917 667 417 0 2000 6001 32083 7333 4583 2000 0 45999 34500
Haruka EDAHIRO 11501051 Reversal of an impairment loss for Goodwill Patent Equipment Fittings Inventory Goodwill 51000 12000 8000 3000 2000 76000 70000 6000 4000 2873 676 451 0 2000 6000 48127 11324 7549 3000 0 70000 50500
Ruja KHATRI GHIMIRE 11501115 Disclosure of an impairment loss. Land Equipment Building Inventory Goodwill 115000 26000 16000 7000 6000 170000 152000 18000 12000 8790 1987 1223 0 6000 18000 106210 24013 14777 7000 0 152000 114500
Antony ALBERT 11501150 Reversal of an impairment loss for individual asset Patent Equipment Fittings Inventory Goodwill 150000 35000 22000 9000 7000 223000 202000 21000 14000 10145 2367 1488 0 7000 21000 139855 32633 20512 9000 0 202000 149500
Ghulam MUJTABA 11501152 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Patent building Fittings Inventory Goodwill 152000 35000 22000 9000 7000 225000 204000 21000 14000 10182 2344 1474 0 7000 21000 141818 32656 20526 9000 0 204000 151500
Maha ASKARI 11501175 Reversal of an impairment loss for individual asset plant Equipment Fittings Inventory Goodwill 175000 40000 25000 11000 9000 260000 233000 27000 18000 13125 3000 1875 0 9000 27000 161875 37000 23125 11000 0 233000 174500
Mashrul ALAM 11501186 Reversal of an impairment loss for cash generating units Land Equipment Building Inventory Goodwill 186000 43000 27000 12000 10000 278000 248000 30000 20000 14531 3359 2109 0 10000 29999 171469 39641 24891 12000 0 248001 185500
Perisha POUDEL 11501220 Impairment loss for Cash generating units excluding Goodwill plant Equipment Fittings Inventory Goodwill 220000 51000 32000 14000 12000 329000 293000 36000 24000 17426 4040 2535 0 12000 36001 202574 46960 29465 14000 0 292999 219500
Luca SPATARO 11501226 When to undertake an Impairment test Land Equipment Building Inventory Goodwill 226000 52000 33000 14000 12000 337000 301000 36000 24000 17441 4013 2547 0 12000 36001 208559 47987 30453 14000 0 300999 225500
Nabin PHUYAL 11501246 Reversal of an impairment loss for individual asset plant Equipment Fittings Inventory Goodwill 246000 57000 36000 15000 12000 366000 330000 36000 24000 17416 4035 2549 0 12000 36000 228584 52965 33451 15000 0 330000 245500
Gagandeep Kaur -- 11501314 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Patent Equipment Fittings Inventory Goodwill 314000 72000 45000 19000 16000 466000 418000 48000 32000 23313 5346 3341 0 16000 48000 290687 66654 41659 19000 0 418000 313500
Prabesh ADHIKARI 11501349 Recognision and measurment of an impairment loss for an individual asset plant Equipment Fittings Inventory Goodwill 349000 80000 50000 22000 18000 519000 465000 54000 36000 26230 6013 3758 0 18000 54001 322770 73987 46242 22000 0 464999 348500
Dang Quan HO 11501390 Recognision and measurment of an impairment loss for an individual asset Patent Equipment Fittings Inventory Goodwill 390000 90000 57000 25000 21000 583000 520000 63000 42000 30503 7039 4458 0 21000 63000 359497 82961 52542 25000 0 520000 389500
Saroj GHIMIRE 11501475 Impairment loss for Cash generating units including Goodwill plant Equipment Fittings Inventory Goodwill 475000 109000 69000 30000 25000 708000 633000 75000 50000 36371 8346 5283 0 25000 75000 438629 100654 63717 30000 0 633000 474500
Adriana FERNANDES SMURRA 11501516 Reversal of an impairment loss for Goodwill Patent Equipment Fittings Inventory Goodwill 516000 119000 75000 32000 27000 769000 688000 81000 54000 39245 9051 5704 0 27000 81000 476755 109949 69296 32000 0 688000 515500
Anjita RAYAMAJHI 11501541 Reversal of an impairment loss for individual asset plant Equipment Fittings Inventory Goodwill 541000 124000 78000 34000 28000 805000 721000 84000 56000 40775 9346 5879 0 28000 84000 500225 114654 72121 34000 0 721000 540500
-- THOMAS 11501605 Reversal of an impairment loss for cash generating units Patent building Fittings Inventory Goodwill 605000 139000 88000 38000 32000 902000 806000 96000 64000 46538 10692 6769 0 32000 95999 558462 128308 81231 38000 0 806001 604500
Ivica SABANOSOVA 11501643 When to undertake an Impairment test Land Equipment Building Inventory Goodwill 643000 148000 93000 40000 33000 957000 858000 99000 66000 48007 11050 6943 0 33000 99000 594993 136950 86057 40000 0 858000 642500
Ashok TAMANG 11501674 When to undertake an Impairment test Patent building Fittings Inventory Goodwill 674000 155000 98000 42000 35000 1004000 899000 105000 70000 50895 11704 7400 0 35000 104999 623105 143296 90600 42000 0 899001 673500
Maria KOKORINA 11501680 Recognision and measurment of an impairment loss for an individual asset Patent Equipment Fittings Inventory Goodwill 680000 156000 98000 42000 35000 1011000 906000 105000 70000 50964 11692 7345 0 35000 105001 629036 144308 90655 42000 0 905999 679500
Eko SUSANTO 11501759 Impairment loss for Cash generating units including Goodwill Patent building Fittings Inventory Goodwill 759000 175000 110000 47000 39000 1130000 1013000 117000 78000 56707 13075 8218 0 39000 117000 702293 161925 101782 47000 0 1013000 758500
Niccolo PULCHER 11501772 When to undertake an Impairment test Patent building Fittings Inventory Goodwill 772000 178000 112000 48000 40000 1150000 1030000 120000 80000 58154 13409 8437 0 40000 120000 713846 164591 103563 48000 0 1030000 771500
Khawar FARZAND 11501823 Disclosure of an impairment loss. plant Equipment Fittings Inventory Goodwill 823000 189000 119000 51000 42000 1224000 1098000 126000 84000 61125 14037 8838 0 42000 126000 761875 174963 110162 51000 0 1098000 822500
Saroj UPRETI 11501842 Recognision and measurment of an impairment loss for an individual asset Land Equipment Building Inventory Goodwill 842000 194000 122000 52000 43000 1253000 1124000 129000 86000 62532 14408 9060 0 43000 129000 779468 179592 112940 52000 0 1124000 841500
Azam HUSSAIN 11501987 When to undertake an Impairment test plant Equipment Fittings Inventory Goodwill 987000 227000 143000 61000 51000 1469000 1316000 153000 102000 74189 17063 10749 0 51000 153001 912811 209937 132251 61000 0 1315999 986500
Ayush SHAHI 11502055 When to undertake an Impairment test Patent Equipment Fittings Inventory Goodwill 55000 13000 8000 3000 2000 81000 75000 6000 4000 2895 684 421 0 2000 6000 52105 12316 7579 3000 0 75000 54500
Yanping LIU 11502077 Disclosure of an impairment loss. Patent Equipment Fittings Inventory Goodwill 77000 18000 11000 5000 4000 115000 103000 12000 8000 5811 1358 830 0 4000 11999 71189 16642 10170 5000 0 103001 76500
Rahul RANJIT 11502079 Reversal of an impairment loss for individual asset Land Equipment Building Inventory Goodwill 79000 18000 11000 5000 4000 117000 105000 12000 8000 5852 1333 815 0 4000 12000 73148 16667 10185 5000 0 105000 78500
Muhammad IRFAN 11502172 Reversal of an impairment loss for cash generating units Patent building Fittings Inventory Goodwill 172000 40000 25000 11000 9000 257000 230000 27000 18000 13063 3038 1899 0 9000 27000 158937 36962 23101 11000 0 230000 171500
Hafiz Zeeshan AHMAD 11502180 Impairment loss for Cash generating units including Goodwill plant Equipment Fittings Inventory Goodwill 180000 41000 26000 11000 9000 267000 240000 27000 18000 13117 2988 1895 0 9000 27000 166883 38012 24105 11000 0 240000 179500
Mudassar RAZA 11600041 Disclosure of an impairment loss. plant Equipment Fittings Inventory Goodwill 41000 9000 6000 3000 2000 61000 55000 6000 4000 2929 643 429 0 2000 6001 38071 8357 5571 3000 0 54999 40500
Sudeep RAUT 11600051 Impairment loss for Cash generating units excluding Goodwill plant Equipment Fittings Inventory Goodwill 51000 12000 8000 3000 2000 76000 70000 6000 4000 2873 676 451 0 2000 6000 48127 11324 7549 3000 0 70000 50500
Le Linh Nguyen DINH 11600075 Reversal of an impairment loss for Goodwill plant Equipment Fittings Inventory Goodwill 75000 17000 11000 5000 4000 112000 100000 12000 8000 5825 1320 854 0 4000 11999 69175 15680 10146 5000 0 100001 74500
Yograj NEPAL 11600095 Disclosure of an impairment loss. Patent building Fittings Inventory Goodwill 95000 22000 14000 6000 5000 142000 127000 15000 10000 7252 1679 1069 0 5000 15000 87748 20321 12931 6000 0 127000 94500
VIVEK K C 11600126 Reversal of an impairment loss for cash generating units plant Equipment Fittings Inventory Goodwill 126000 29000 18000 8000 7000 188000 167000 21000 14000 10197 2347 1457 0 7000 21001 115803 26653 16543 8000 0 166999 125500
Sarina DHAUBANJAR 11600128 Impairment loss for Cash generating units including Goodwill Land Equipment Building Inventory Goodwill 128000 29000 18000 8000 7000 190000 169000 21000 14000 10240 2320 1440 0 7000 21000 117760 26680 16560 8000 0 169000 127500
Bishal PAUDEL 11600132 Impairment loss for Cash generating units excluding Goodwill Patent Equipment Fittings Inventory Goodwill 132000 30000 19000 8000 7000 196000 175000 21000 14000 10210 2320 1470 0 7000 21000 121790 27680 17530 8000 0 175000 131500
Sanjay PRAJAPATI 11600161 When to undertake an Impairment test plant Equipment Fittings Inventory Goodwill 161000 37000 23000 10000 8000 239000 215000 24000 16000 11656 2679 1665 0 8000 24000 149344 34321 21335 10000 0 215000 160500
Jooho KIM 11600166 Impairment loss for Cash generating units excluding Goodwill plant Equipment Fittings Inventory Goodwill 166000 38000 24000 10000 8000 246000 222000 24000 16000 11649 2667 1684 0 8000 24000 154351 35333 22316 10000 0 222000 165500
Prerana SHRESTHA 11600230 When to undertake an Impairment test plant Equipment Fittings Inventory Goodwill 230000 53000 33000 14000 12000 342000 306000 36000 24000 17468 4025 2506 0 12000 35999 212532 48975 30494 14000 0 306001 229500
Massimiliano BIGONE 11600235 Recognision and measurment of an impairment loss for an individual asset Patent building Fittings Inventory Goodwill 235000 54000 34000 15000 12000 350000 314000 36000 24000 17461 4012 2526 0 12000 35999 217539 49988 31474 15000 0 314001 234500
Utsav UPRETI 11600249 Impairment loss for Cash generating units including Goodwill Patent Equipment Fittings Inventory Goodwill 249000 57000 36000 15000 12000 369000 333000 36000 24000 17474 4000 2526 0 12000 36000 231526 53000 33474 15000 0 333000 248500
Mihir Raksheshkumar DESAI 11600264 When to undertake an Impairment test plant Equipment Fittings Inventory Goodwill 264000 61000 38000 16000 13000 392000 353000 39000 26000 18909 4369 2722 0 13000 39000 245091 56631 35278 16000 0 353000 263500
Guriqbal Singh -- 11600268 Reversal of an impairment loss for individual asset plant Equipment Fittings Inventory Goodwill 268000 62000 39000 17000 14000 400000 358000 42000 28000 20336 4705 2959 0 14000 42000 247664 57295 36041 17000 0 358000 267500
Ang Chhechi SHERPA 11600269 Recognision and measurment of an impairment loss for an individual asset Patent Equipment Fittings Inventory Goodwill 269000 62000 39000 17000 14000 401000 359000 42000 28000 20357 4692 2951 0 14000 42000 248643 57308 36049 17000 0 359000 268500
Sunil Babu ROKKA 11600276 Disclosure of an impairment loss. Patent building Fittings Inventory Goodwill 276000 63000 40000 17000 14000 410000 368000 42000 28000 20391 4654 2955 0 14000 42000 255609 58346 37045 17000 0 368000 275500
Sabina THAPA JOSHI 11600284 Reversal of an impairment loss for cash generating units plant Equipment Fittings Inventory Goodwill 284000 65000 41000 18000 15000 423000 378000 45000 30000 21846 5000 3154 0 15000 45000 262154 60000 37846 18000 0 378000 283500
Anupa TIMALSINA 11600303 Reversal of an impairment loss for Goodwill plant Equipment Fittings Inventory Goodwill 303000 70000 44000 19000 16000 452000 404000 48000 32000 23252 5372 3376 0 16000 48000 279748 64628 40624 19000 0 404000 302500
-- TANZEEL-UR-REHMAN 11600315 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Patent building Fittings Inventory Goodwill 315000 72000 45000 19000 16000 467000 419000 48000 32000 23333 5333 3333 0 16000 47999 291667 66667 41667 19000 0 419001 314500
Aneta MICINIAK 11600325 When to undertake an Impairment test Land Plant Building Inventory Goodwill 325000 75000 47000 20000 17000 484000 433000 51000 34000 24720 5705 3575 0 17000 51000 300280 69295 43425 20000 0 433000 324500
Birat Kumar BASNET 11600328 Recognision and measurment of an impairment loss for an individual asset Land Equipment Building Inventory Goodwill 328000 75000 47000 20000 17000 487000 436000 51000 34000 24782 5667 3551 0 17000 51000 303218 69333 43449 20000 0 436000 327500
Prasanna KHAREL 11600333 Recognision and measurment of an impairment loss for an individual asset plant Equipment Fittings Inventory Goodwill 333000 77000 49000 21000 17000 497000 446000 51000 34000 24667 5704 3630 0 17000 51001 308333 71296 45370 21000 0 445999 332500
Bibek RANABHAT 11600336 Recognision and measurment of an impairment loss for an individual asset plant Equipment Fittings Inventory Goodwill 336000 77000 49000 21000 17000 500000 449000 51000 34000 24727 5667 3606 0 17000 51000 311273 71333 45394 21000 0 449000 335500
Ghulam MURTAZA 11600374 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Patent Equipment Fittings Inventory Goodwill 374000 86000 54000 23000 19000 556000 499000 57000 38000 27650 6358 3992 0 19000 57000 346350 79642 50008 23000 0 499000 373500
Melissa BEVILACQUA CHAVES BECK 11600425 Recognision and measurment of an impairment loss for an individual asset plant Equipment Fittings Inventory Goodwill 425000 98000 62000 27000 22000 634000 568000 66000 44000 31966 7371 4663 0 22000 66000 393034 90629 57337 27000 0 568000 424500
Sandhya Singh KHATRI 11600434 When to undertake an Impairment test Patent Equipment Fittings Inventory Goodwill 434000 100000 63000 27000 22000 646000 580000 66000 44000 31987 7370 4643 0 22000 66000 402013 92630 58357 27000 0 580000 433500
Samrat KC 11600447 Reversal of an impairment loss for Goodwill Patent building Fittings Inventory Goodwill 447000 103000 65000 28000 23000 666000 597000 69000 46000 33434 7704 4862 0 23000 69000 413566 95296 60138 28000 0 597000 446500
Muhammad Ahsan ABBAS 11600456 Recognision and measurment of an impairment loss for an individual asset Land Equipment Building Inventory Goodwill 456000 105000 66000 28000 23000 678000 609000 69000 46000 33455 7703 4842 0 23000 69000 422545 97297 61158 28000 0 609000 455500
Manish Kumar SHAH 11600492 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal plant Equipment Fittings Inventory Goodwill 492000 113000 71000 31000 26000 733000 655000 78000 52000 37846 8692 5462 0 26000 78000 454154 104308 65538 31000 0 655000 491500
Jumee YOUM 11600503 Reversal of an impairment loss for Goodwill Land Equipment Building Inventory Goodwill 503000 116000 73000 31000 26000 749000 671000 78000 52000 37798 8717 5486 0 26000 78001 465202 107283 67514 31000 0 670999 502500
Zeeshan NAZEER 11600521 Impairment loss for Cash generating units including Goodwill Patent Equipment Fittings Inventory Goodwill 521000 120000 76000 33000 27000 777000 696000 81000 54000 39238 9038 5724 0 27000 81000 481762 110962 70276 33000 0 696000 520500
Anjana SHERCHAN 11600528 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Land Equipment Building Inventory Goodwill 528000 121000 76000 33000 27000 785000 704000 81000 54000 39327 9012 5661 0 27000 81000 488673 111988 70339 33000 0 704000 527500
Jaroslav SAFRANEK 11600570 Reversal of an impairment loss for cash generating units Patent Equipment Fittings Inventory Goodwill 570000 131000 83000 36000 30000 850000 760000 90000 60000 43622 10026 6352 0 30000 90000 526378 120974 76648 36000 0 760000 569500
Aldrex De Guzman DOMINGO 11600572 When to undertake an Impairment test Land Equipment Building Inventory Goodwill 572000 132000 83000 36000 30000 853000 763000 90000 60000 43609 10064 6328 0 30000 90001 528391 121936 76672 36000 0 762999 571500
Iqra MEHAR 11600619 Reversal of an impairment loss for individual asset plant Equipment Fittings Inventory Goodwill 619000 142000 89000 38000 32000 920000 824000 96000 64000 46607 10692 6701 0 32000 96000 572393 131308 82299 38000 0 824000 618500
Saru THAPA MAGAR 11600664 Disclosure of an impairment loss. Patent Equipment Fittings Inventory Goodwill 664000 153000 96000 41000 34000 988000 886000 102000 68000 49455 11395 7150 0 34000 102000 614545 141605 88850 41000 0 886000 663500
Sangita PANTA 11600685 Reversal of an impairment loss for cash generating units Land Equipment Building Inventory Goodwill 685000 158000 100000 43000 36000 1022000 914000 108000 72000 52301 12064 7635 0 36000 108000 632699 145936 92365 43000 0 914000 684500
Arshdeep Singh VIRK 11600705 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal plant Equipment Fittings Inventory Goodwill 705000 162000 102000 44000 37000 1050000 939000 111000 74000 53839 12372 7789 0 37000 111000 651161 149628 94211 44000 0 939000 704500
Ranjit K C 11600708 When to undertake an Impairment test Patent building Fittings Inventory Goodwill 708000 163000 103000 44000 37000 1055000 944000 111000 74000 53791 12384 7825 0 37000 111000 654209 150616 95175 44000 0 944000 707500
Anjila SHARMA 11600749 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal plant Equipment Fittings Inventory Goodwill 749000 172000 108000 46000 38000 1113000 999000 114000 76000 55320 12704 7977 0 38000 114001 693680 159296 100023 46000 0 998999 748500
Chanda K C THING 11600766 Reversal of an impairment loss for Goodwill plant Equipment Fittings Inventory Goodwill 766000 176000 111000 48000 40000 1141000 1021000 120000 80000 58196 13371 8433 0 40000 120000 707804 162629 102567 48000 0 1021000 765500
Kusum LUITEL 11600776 Disclosure of an impairment loss. plant Equipment Fittings Inventory Goodwill 776000 178000 112000 48000 40000 1154000 1034000 120000 80000 58236 13358 8405 0 40000 119999 717764 164642 103595 48000 0 1034001 775500
Pasang Chhomo GURUNG 11600784 Reversal of an impairment loss for cash generating units Patent building Fittings Inventory Goodwill 784000 180000 113000 49000 41000 1167000 1044000 123000 82000 59692 13705 8604 0 41000 123001 724308 166295 104396 49000 0 1043999 783500
Thi Hoang Ngan DAO 11600917 Reversal of an impairment loss for individual asset plant Equipment Fittings Inventory Goodwill 917000 211000 133000 57000 47000 1365000 1224000 141000 94000 68357 15729 9914 0 47000 141000 848643 195271 123086 57000 0 1224000 916500
Merina MAHARJAN 11600931 Reversal of an impairment loss for cash generating units plant Equipment Fittings Inventory Goodwill 931000 214000 135000 58000 48000 1386000 1242000 144000 96000 69825 16050 10125 0 48000 144000 861175 197950 124875 58000 0 1242000 930500
Lam Nhu PHAM 11600973 Reversal of an impairment loss for individual asset Patent building Fittings Inventory Goodwill 973000 224000 141000 61000 51000 1450000 1297000 153000 102000 74175 17076 10749 0 51000 153000 898825 206924 130251 61000 0 1297000 972500
Ragwinder Singh -- 11600974 Disclosure of an impairment loss. plant Equipment Fittings Inventory Goodwill 974000 224000 141000 61000 51000 1451000 1298000 153000 102000 74196 17063 10741 0 51000 153000 899804 206937 130259 61000 0 1298000 973500
Mohit DHINGRA 11600976 Impairment loss for Cash generating units including Goodwill Land Equipment Building Inventory Goodwill 976000 224000 141000 61000 51000 1453000 1300000 153000 102000 74237 17038 10725 0 51000 153000 901763 206962 130275 61000 0 1300000 975500
Sushen SINGH 11600998 Impairment loss for Cash generating units including Goodwill Patent Equipment Fittings Inventory Goodwill 998000 230000 145000 62000 51000 1486000 1333000 153000 102000 74141 17087 10772 0 51000 153000 923859 212913 134228 62000 0 1333000 997500
Veronica Baldevarona DAVID 11601003 Recognision and measurment of an impairment loss for an individual asset plant Equipment Fittings Inventory Goodwill 3000 1000 1000 0 0 5000 5000 0 0 0 0 0 0 0 0 3000 1000 1000 0 0 5000 2500
Rebika KARKI DHODARI 11601005 When to undertake an Impairment test Patent Equipment Fittings Inventory Goodwill 5000 1000 1000 0 0 7000 7000 0 0 0 0 0 0 0 0 5000 1000 1000 0 0 7000 4500
Zankhana Arvindbhai PATEL 11601012 Disclosure of an impairment loss. Land Equipment Building Inventory Goodwill 12000 3000 2000 1000 1000 19000 16000 3000 2000 1412 353 235 0 1000 3000 10588 2647 1765 1000 0 16000 11500
Rajbir Singh SANGHA 11601017 Recognision and measurment of an impairment loss for an individual asset plant Equipment Fittings Inventory Goodwill 17000 4000 3000 1000 1000 26000 23000 3000 2000 1417 333 250 0 1000 3000 15583 3667 2750 1000 0 23000 16500
Akshitkumar Chimanlal MAHESHWARI 11601020 Disclosure of an impairment loss. Land Equipment Building Inventory Goodwill 20000 5000 3000 1000 1000 30000 27000 3000 2000 1429 357 214 0 1000 3000 18571 4643 2786 1000 0 27000 19500
Sheri Anne Gapuz ALTAREJOS 11601024 Reversal of an impairment loss for Goodwill Patent building Fittings Inventory Goodwill 24000 6000 4000 2000 2000 38000 32000 6000 4000 2824 706 471 0 2000 6001 21176 5294 3529 2000 0 31999 23500
Saphal SHRESTHA 11601027 Recognision and measurment of an impairment loss for an individual asset Land Equipment Building Inventory Goodwill 27000 6000 4000 2000 2000 41000 35000 6000 4000 2919 649 432 0 2000 6000 24081 5351 3568 2000 0 35000 26500
Ronalyn VELAYO 11601038 Disclosure of an impairment loss. plant Equipment Fittings Inventory Goodwill 38000 9000 6000 3000 2000 58000 52000 6000 4000 2868 679 453 0 2000 6000 35132 8321 5547 3000 0 52000 37500
Mazharul ISLAM 11601042 Reversal of an impairment loss for individual asset plant Equipment Fittings Inventory Goodwill 42000 10000 6000 3000 2000 63000 57000 6000 4000 2897 690 414 0 2000 6001 39103 9310 5586 3000 0 56999 41500
Dipika BASHYAL 11601044 Reversal of an impairment loss for individual asset Patent Equipment Fittings Inventory Goodwill 44000 10000 6000 3000 2000 65000 59000 6000 4000 2933 667 400 0 2000 6000 41067 9333 5600 3000 0 59000 43500
Saphal Raj SUBEDI 11601048 Reversal of an impairment loss for Goodwill Patent building Fittings Inventory Goodwill 48000 11000 7000 3000 2000 71000 65000 6000 4000 2909 667 424 0 2000 6000 45091 10333 6576 3000 0 65000 47500
TaeYeon CHOI 11601060 Reversal of an impairment loss for cash generating units plant Equipment Fittings Inventory Goodwill 60000 14000 9000 4000 3000 90000 81000 9000 6000 4337 1012 651 0 3000 9000 55663 12988 8349 4000 0 81000 59500
Arjun KHATRI 11601061 Disclosure of an impairment loss. plant Equipment Fittings Inventory Goodwill 61000 14000 9000 4000 3000 91000 82000 9000 6000 4357 1000 643 0 3000 9000 56643 13000 8357 4000 0 82000 60500
Anish MAHARJAN 11601065 Recognision and measurment of an impairment loss for an individual asset Patent building Fittings Inventory Goodwill 65000 15000 9000 4000 3000 96000 87000 9000 6000 4382 1011 607 0 3000 9000 60618 13989 8393 4000 0 87000 64500
Anu GURUNG 11601066 Impairment loss for Cash generating units including Goodwill Land Equipment Building Inventory Goodwill 66000 15000 9000 4000 3000 97000 88000 9000 6000 4400 1000 600 0 3000 9000 61600 14000 8400 4000 0 88000 65500
Durga Jayanth SEETHAMSETTY 11601098 Recognision and measurment of an impairment loss for an individual asset Patent Equipment Fittings Inventory Goodwill 98000 23000 14000 6000 5000 146000 131000 15000 10000 7259 1704 1037 0 5000 15000 90741 21296 12963 6000 0 131000 97500
Suman PANDEY 11601129 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal plant Equipment Fittings Inventory Goodwill 129000 30000 19000 8000 7000 193000 172000 21000 14000 10146 2360 1494 0 7000 21000 118854 27640 17506 8000 0 172000 128500
Narayan Bahadur KUNWAR 11601130 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Land Equipment Building Inventory Goodwill 130000 30000 19000 8000 7000 194000 173000 21000 14000 10168 2346 1486 0 7000 21000 119832 27654 17514 8000 0 173000 129500
Chiran PATHAK 11601133 Impairment loss for Cash generating units excluding Goodwill Patent building Fittings Inventory Goodwill 133000 31000 20000 9000 7000 200000 179000 21000 14000 10120 2359 1522 0 7000 21001 122880 28641 18478 9000 0 178999 132500
Hafeez Ur REHMAN 11601163 Reversal of an impairment loss for cash generating units plant Equipment Fittings Inventory Goodwill 163000 37000 23000 10000 8000 241000 217000 24000 16000 11695 2655 1650 0 8000 24000 151305 34345 21350 10000 0 217000 162500
Rosemarie Ann CARANDANG 11601207 Impairment loss for Cash generating units excluding Goodwill Patent Equipment Fittings Inventory Goodwill 207000 48000 30000 13000 11000 309000 276000 33000 22000 15979 3705 2316 0 11000 33000 191021 44295 27684 13000 0 276000 206500
Kamal MAHAT 11601250 Impairment loss for Cash generating units excluding Goodwill Land Equipment Building Inventory Goodwill 250000 58000 37000 16000 13000 374000 335000 39000 26000 18841 4371 2788 0 13000 39000 231159 53629 34212 16000 0 335000 249500
Riyanti TERESA 11601260 Reversal of an impairment loss for cash generating units Patent Equipment Fittings Inventory Goodwill 260000 60000 38000 16000 13000 387000 348000 39000 26000 18883 4358 2760 0 13000 39001 241117 55642 35240 16000 0 347999 259500
Pukar BASTOLA 11601265 Impairment loss for Cash generating units including Goodwill Patent building Fittings Inventory Goodwill 265000 61000 38000 16000 13000 393000 354000 39000 26000 18929 4357 2714 0 13000 39000 246071 56643 35286 16000 0 354000 264500
Amar PAKHRIN 11601271 how to calculate Recoverable amount, Value in use, Fair value less cost of disposal plant Equipment Fittings Inventory Goodwill 271000 62000 39000 17000 14000 403000 361000 42000 28000 20398 4667 2935 0 14000 42000 250602 57333 36065 17000 0 361000 270500
Ashish MAHATO 11700179 Impairment loss for Cash generating units excluding Goodwill Land Equipment Building Inventory Goodwill 179000 41000 26000 11000 9000 266000 239000 27000 18000 13098 3000 1902 0 9000 27000 165902 38000 24098 11000 0 239000 178500
Ngoc Thoa DUONG 11700265 Recognision and measurment of an impairment loss for an individual asset Patent building Fittings Inventory Goodwill 265000 61000 38000 16000 13000 393000 354000 39000 26000 18929 4357 2714 0 13000 39000 246071 56643 35286 16000 0 354000 264500
Ashish POKHAREL 11700484 Recognision and measurment of an impairment loss for an individual asset plant Equipment Fittings Inventory Goodwill 484000 111000 70000 30000 25000 720000 645000 75000 50000 36391 8346 5263 0 25000 75000 447609 102654 64737 30000 0 645000 483500
Ram KHADKA 11700537 Impairment loss for Cash generating units excluding Goodwill Patent building Fittings Inventory Goodwill 537000 124000 78000 34000 28000 801000 717000 84000 56000 40693 9396 5911 0 28000 84000 496307 114604 72089 34000 0 717000 536500
Zeyang LIU 11700925 Impairment loss for Cash generating units excluding Goodwill Patent Equipment Fittings Inventory Goodwill 925000 213000 134000 58000 48000 1378000 1234000 144000 96000 69811 16075 10113 0 48000 143999 855189 196925 123887 58000 0 1234001 924500
Bin DAI 11700927 Impairment loss for Cash generating units excluding Goodwill plant Equipment Fittings Inventory Goodwill 927000 213000 134000 58000 48000 1380000 1236000 144000 96000 69852 16050 10097 0 48000 143999 857148 196950 123903 58000 0 1236001 926500
Yubing LU 11701238 Reversal of an impairment loss for individual asset Land Equipment Building Inventory Goodwill 238000 55000 35000 15000 12000 355000 319000 36000 24000 17415 4024 2561 0 12000 36000 220585 50976 32439 15000 0 319000 237500
Impairment loss for Cash generating units excluding Goodwill plant Equipment Fittings Inventory Goodwill ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 0 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE!
Reversal of an impairment loss for cash generating units Land Equipment Building Inventory Goodwill ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 0 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE!
Disclosure of an impairment loss. Patent building Fittings Inventory Goodwill ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 0 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE!
how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Patent building Fittings Inventory Goodwill ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 0 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE!
Impairment loss for Cash generating units including Goodwill Land Equipment Building Inventory Goodwill ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 0 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE!
Recognision and measurment of an impairment loss for an individual asset plant Equipment Fittings Inventory Goodwill ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 0 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE!
Reversal of an impairment loss for cash generating units plant Equipment Fittings Inventory Goodwill ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 0 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE!
Reversal of an impairment loss for Goodwill Patent building Fittings Inventory Goodwill ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 0 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE!
Reversal of an impairment loss for individual asset plant Equipment Fittings Inventory Goodwill ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 0 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE!
Reversal of an impairment loss for Goodwill Land Equipment Building Inventory Goodwill ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 0 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE!
Impairment loss for Cash generating units excluding Goodwill Land Equipment Building Inventory Goodwill ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 0 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE!
Reversal of an impairment loss for Goodwill plant Equipment Fittings Inventory Goodwill ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 0 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE!
Reversal of an impairment loss for Goodwill Patent Equipment Fittings Inventory Goodwill ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 0 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE!
When to undertake an Impairment test plant Equipment Fittings Inventory Goodwill ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 0 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE!
Reversal of an impairment loss for cash generating units plant Equipment Fittings Inventory Goodwill ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 0 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE!
Impairment loss for Cash generating units including Goodwill plant Equipment Fittings Inventory Goodwill ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 0 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE!
Reversal of an impairment loss for Goodwill Land Equipment Building Inventory Goodwill ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 0 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE!
Reversal of an impairment loss for individual asset Patent building Fittings Inventory Goodwill ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 0 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE!
how to calculate Recoverable amount, Value in use, Fair value less cost of disposal Patent Equipment Fittings Inventory Goodwill ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 0 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE!
Impairment loss for Cash generating units excluding Goodwill Patent building Fittings Inventory Goodwill ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 0 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE!
When to undertake an Impairment test Patent Equipment Fittings Inventory Goodwill ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 0 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE!
Reversal of an impairment loss for Goodwill plant Equipment Fittings Inventory Goodwill ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 0 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE!
ERROR:#VALUE!