以下是高顿网校为大家整理的：p2公司报告。
 
　　4. IAS 36 Impairment of assets
　　IAS36 applies to all tangible, intangible and financial assets except inventories, assets arising from construction contracts, deferred tax assets, assets arising under IAS 19 Employee benefits and financial assets within the scope of IAS 32. Impairment: a fall in the value of an asset so that its recoverable amount is now less than its carrying value in the balance sheet.
　　Carrying amount: is the net value at which the asset is included in the statement of financial position (ie after deducting accumulated depreciation and accumulated any impairment losses)
 
　　The recoverable amount of an asset should be measured as the higher value of:
　　(a) The asset’s fair value less costs to sell; and
　　(b) Its value in use
 
　　The value in use of an asset is measured as the present value of estimated future cash flows (inflows minus outflows) generated by the asset, including its estimated net disposal value (if any) at the end of its expected useful life.
 
　　Q3: The Antimony Company acquired its head office on 1 January 2008 at a cost of $5.0 million (excluding land). Antimony’s policy is to depreciate property on a straight-line basis over 50 years with a zero residual value.
　　On 31 December 2002 (after 5 years of ownership) Antimony r*ued the non-land element of its head office to $8.0 million. Antimony does not transfer annual amounts out of r*uation reserves as assets are used: this is in accordance with the permitted treatment in IAS 16 Property, plant and equipment.
　　In January 2008 localised flooding occurred and the recoverable amount of the non-land element of the head office property fell to $2.9 million.
 
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