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I

Small Company Financial Reporting

Edited by:
Steve Collings
Publisher:
Bloomsbury Publishing Plc
Edition:
Second edition edition
Publication Date:
August 2022
Law Stated At:
1 January 2022
I Impairment of assets assets other than inventory generally, 29.5 indicators, 29.6 – 29.7 basic financial instruments generally, 13.11 – 13.13 reversal of loss, 13.14 cash-generating units, 29.13 disclosures generally, 29.20 micro-entities, 11.111 , 29.21 financial instruments, 14.4 financial statement mandatory disclosures, 3.50 , 3.61 generally, 29.1 goodwill, 29.14 – 29.15 intangible assets generally, 20.28 micro-entities, 11.55 inventories generally, 15.14 , 29.2 ‒29.3 reversal, 29.4 micro-entities disclosure requirements, 11.111 , 29.21 external sources of information, 11.105 fair value less costs to sell, 11.108 financial assets, 11.17 generally, 11.102 indicators, 11.104 – 11.106 intangible assets, 11.55 internal sources of information, 11.106 inventories, 11.32 investment property, 11.46 meaning, 11.103 property, plant and equipment, 11.46 recoverable amount, 11.107 reversal of loss, 11.18 , 11.110 value in use, 11.109 property, plant and equipment measurement, 19.22 micro-entities, 11.46 recognition, 19.22 recoverable amount discount rate, 29.12 fair value less costs to sell, 29.9 generally, 29.8 micro-entities, ...

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