Asset impairment provision for solar container assets
Updated: April 2025 IAS 36 prescribes the procedures to make sure that an asset is carried at no more than its recoverable amount. This guide breaks it down clearly, plus it includes a free video lecture and downloadable IAS 36 practical checklist. 1.
Updated: April 2025 IAS 36 prescribes the procedures to make sure that an asset is carried at no more than its recoverable amount. This guide breaks it down clearly, plus it includes a free video lecture and downloadable IAS 36 practical checklist. 1.
国际会计准则第36号资产减值（IAS 36 Impairment of Assets）的 目的是，规定企业用以确保其资产，以不超过 可收回价值 （recoverable amount）的金额进行计量。 如果资产的账面价值超过通过使用或销售可收回的价值，该资产是按超过其可收回价值计量的，那么该资产应视为需要减值。 该准则要求企业确认资产减值损失，同时也规定了企业何时应冲回资产减值损失，以及减值资产的有关披露内容。 接下来，我们就从细节入手，依次来看IAS 36的 适用范围，总体要求，识别减值。 持有待售的固定资产（国际财务报告准则第5号持有待售固定资产 IFRS 5 Non-current.
本准则的目的是，规定 企业 用以确保其 资产 以不超过可收回价值（recoverable amount）的金额进行计量的程序。 如果资产的 帐面价值 超过通过使用或销售而收回的价值，该资产就是按超过其可收回价值计量的，如果是这样，该资产应视为已经减值，本准则要求企业确认 资产减值损失。 本准则也规定了企业何时应冲回资产减值损失，以及减值资产的有关披露内容。 1．本准则适用于除下述资产以外的所有 资产减值 的会计核算： （1） 存货 （参见《国际会计准则第2号 存货》）； （2） 建造合同 形成的资产（参见《国际会计准则第11号 建造合同》）； （3） 递延所得税资产.
roject on business combinations. The project’s objective was to improve the quality of the accounting for business combinations and the subsequent accounting for goodwill and intangible assets aand IAS 38 issued by the Board. The first phase of the project focused prim s to IAS 27 issued by the.
As the photovoltaic (PV) industry continues to evolve, advancements in Asset impairment provision for solar container assets have become critical to optimizing the utilization of renewable energy sources. From innovative battery technologies to intelligent energy management systems, these solutions are transforming the way we store and distribute solar-generated electricity.
6 FAQs about [Asset impairment provision for solar container assets]
What is IAS 36 impairment of assets?IAS 36 Impairment of Assets requires a company to assess at each reporting date whether there is any indication that an asset or cash-generating unit (CGU) may be impaired 1. The accounting standard also contains a non-exhaustive list of internal, external and other indicators of impairment. [IAS 36.9, 12–13]
Does IAS 36 apply to a pairment of financial assets?pairment of financial assets. IAS 36 is applicable to all assets, unless specifically excluded, regardless of their classifi ation as current or non-current. Before IAS 36 was issued, there was no International Accounting Standard on accounting for the impairment of curre
Which assets are excluded from IAS 36?A number of assets are excluded from its scope (e.g. financial instruments and inventories) and IAS 36 is therefore predominately applicable to property, plant and equipment, intangible assets and goodwill. It should be noted however that all the excluded items effectively have their own equivalent impairment tests within the relevant standards.
What if an asset is impaired?If there is any indication that an asset may be impaired, recoverable amount shall be estimated for the individual asset. If it is not possible to estimate the recoverable amount of the individual asset, an entity shall determine the recoverable amount of the cash-generating unit to which the asset belongs (the asset’s cash-generating unit).
Does IAS 36 require goodwill & intangible assets to be tested for impairment?1 Irrespective of any indicator of impairment, IAS 36 requires goodwill, intangible assets with indefinite useful lives and intangible assets not yet available for use to be tested for impairment at least annually. © 2025 KPMG IFRG Limited, a UK company, limited by guarantee.
What impairment indicators are included in IAS 36?IAS 36 includes the following non-exhaustive list of impairment indicators based on internal and external sources of information. The obsolescence or physical damage of an asset. Significant changes in the extent or manner in which an asset (or CGU) is (or is expected to be) used that have (or will have) an adverse effect on the company.
Related Contents
List of relevant information about Asset impairment provision for solar container assets
IAS 36 2021 Issued IFRS Standards (Part A)
An asset is carried at more than its recoverable amount if its carrying amount exceeds the amount to be recovered through use or sale of the asset. If this is the case, the asset is described as impaired and
IFRS ACCOUNTING STANDARDS IN PRACTICE
IAS 36 notes that corporate assets cannot be tested individually for impairment, because they do not generate separate cash flows and so their individual recoverable amounts cannot be determined
ANNOUNCEMENT IN RELATION TO PROVISION FOR ASSET IMPAIRMENT AND ASSET
I. SUMMARY OF THE PROVISION FOR ASSET IMPAIRMENT AND ASSET DISPOSAL In order to better present its assets and financial conditions in a true, accurate and fair manner, the Company
EXPLANATION ON PROVISION FOR ASSETS IMPAIRMENT OF VESSELS AND CONTAINERS
The independent financial advisers are of the view that such provision for assets impairment of vessels and containers would have no impact on the material asset restructuring and lease arrangements of
ANNOUNCEMENT IN RELATION TO PROVISION FOR ASSET IMPAIRMENT
The Board is of the view that the provision for asset impairment and write-off of assets made by the Company are in compliance with relevant provisions under the Accounting Standards for
ANNOUNCEMENT IN RELATION TO PROVISION FOR IMPAIRMENT ON ASSETS
(1) Provision for impairment of fixed assets According to the requirements of the "Accounting Standards for Business Enterprises No. 8 – Assets Impairment", the Company determined whether there is any
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IAS 36 Impairment of Assets requires a company to assess at each reporting date whether there is any indication that an asset or cash-generating unit (CGU) may be impaired 1. The accounting standard also contains a non-exhaustive list of internal, external and other indicators of impairment. [IAS 36.9, 12–13]
Does IAS 36 apply to a pairment of financial assets?pairment of financial assets. IAS 36 is applicable to all assets, unless specifically excluded, regardless of their classifi ation as current or non-current. Before IAS 36 was issued, there was no International Accounting Standard on accounting for the impairment of curre
Which assets are excluded from IAS 36?A number of assets are excluded from its scope (e.g. financial instruments and inventories) and IAS 36 is therefore predominately applicable to property, plant and equipment, intangible assets and goodwill. It should be noted however that all the excluded items effectively have their own equivalent impairment tests within the relevant standards.
What if an asset is impaired?If there is any indication that an asset may be impaired, recoverable amount shall be estimated for the individual asset. If it is not possible to estimate the recoverable amount of the individual asset, an entity shall determine the recoverable amount of the cash-generating unit to which the asset belongs (the asset’s cash-generating unit).
Does IAS 36 require goodwill & intangible assets to be tested for impairment?1 Irrespective of any indicator of impairment, IAS 36 requires goodwill, intangible assets with indefinite useful lives and intangible assets not yet available for use to be tested for impairment at least annually. © 2025 KPMG IFRG Limited, a UK company, limited by guarantee.
What impairment indicators are included in IAS 36?IAS 36 includes the following non-exhaustive list of impairment indicators based on internal and external sources of information. The obsolescence or physical damage of an asset. Significant changes in the extent or manner in which an asset (or CGU) is (or is expected to be) used that have (or will have) an adverse effect on the company.
Related Contents
List of relevant information about Asset impairment provision for solar container assets
IAS 36 2021 Issued IFRS Standards (Part A)
An asset is carried at more than its recoverable amount if its carrying amount exceeds the amount to be recovered through use or sale of the asset. If this is the case, the asset is described as impaired and
IFRS ACCOUNTING STANDARDS IN PRACTICE
IAS 36 notes that corporate assets cannot be tested individually for impairment, because they do not generate separate cash flows and so their individual recoverable amounts cannot be determined
ANNOUNCEMENT IN RELATION TO PROVISION FOR ASSET IMPAIRMENT AND ASSET
I. SUMMARY OF THE PROVISION FOR ASSET IMPAIRMENT AND ASSET DISPOSAL In order to better present its assets and financial conditions in a true, accurate and fair manner, the Company
EXPLANATION ON PROVISION FOR ASSETS IMPAIRMENT OF VESSELS AND CONTAINERS
The independent financial advisers are of the view that such provision for assets impairment of vessels and containers would have no impact on the material asset restructuring and lease arrangements of
ANNOUNCEMENT IN RELATION TO PROVISION FOR ASSET IMPAIRMENT
The Board is of the view that the provision for asset impairment and write-off of assets made by the Company are in compliance with relevant provisions under the Accounting Standards for
ANNOUNCEMENT IN RELATION TO PROVISION FOR IMPAIRMENT ON ASSETS
(1) Provision for impairment of fixed assets According to the requirements of the "Accounting Standards for Business Enterprises No. 8 – Assets Impairment", the Company determined whether there is any
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Enter your inquiry details, We will reply you in 24 hours.
pairment of financial assets. IAS 36 is applicable to all assets, unless specifically excluded, regardless of their classifi ation as current or non-current. Before IAS 36 was issued, there was no International Accounting Standard on accounting for the impairment of curre
Which assets are excluded from IAS 36?A number of assets are excluded from its scope (e.g. financial instruments and inventories) and IAS 36 is therefore predominately applicable to property, plant and equipment, intangible assets and goodwill. It should be noted however that all the excluded items effectively have their own equivalent impairment tests within the relevant standards.
What if an asset is impaired?If there is any indication that an asset may be impaired, recoverable amount shall be estimated for the individual asset. If it is not possible to estimate the recoverable amount of the individual asset, an entity shall determine the recoverable amount of the cash-generating unit to which the asset belongs (the asset’s cash-generating unit).
Does IAS 36 require goodwill & intangible assets to be tested for impairment?1 Irrespective of any indicator of impairment, IAS 36 requires goodwill, intangible assets with indefinite useful lives and intangible assets not yet available for use to be tested for impairment at least annually. © 2025 KPMG IFRG Limited, a UK company, limited by guarantee.
What impairment indicators are included in IAS 36?IAS 36 includes the following non-exhaustive list of impairment indicators based on internal and external sources of information. The obsolescence or physical damage of an asset. Significant changes in the extent or manner in which an asset (or CGU) is (or is expected to be) used that have (or will have) an adverse effect on the company.
Related Contents
List of relevant information about Asset impairment provision for solar container assets
IAS 36 2021 Issued IFRS Standards (Part A)
An asset is carried at more than its recoverable amount if its carrying amount exceeds the amount to be recovered through use or sale of the asset. If this is the case, the asset is described as impaired and
IFRS ACCOUNTING STANDARDS IN PRACTICE
IAS 36 notes that corporate assets cannot be tested individually for impairment, because they do not generate separate cash flows and so their individual recoverable amounts cannot be determined
ANNOUNCEMENT IN RELATION TO PROVISION FOR ASSET IMPAIRMENT AND ASSET
I. SUMMARY OF THE PROVISION FOR ASSET IMPAIRMENT AND ASSET DISPOSAL In order to better present its assets and financial conditions in a true, accurate and fair manner, the Company
EXPLANATION ON PROVISION FOR ASSETS IMPAIRMENT OF VESSELS AND CONTAINERS
The independent financial advisers are of the view that such provision for assets impairment of vessels and containers would have no impact on the material asset restructuring and lease arrangements of
ANNOUNCEMENT IN RELATION TO PROVISION FOR ASSET IMPAIRMENT
The Board is of the view that the provision for asset impairment and write-off of assets made by the Company are in compliance with relevant provisions under the Accounting Standards for
ANNOUNCEMENT IN RELATION TO PROVISION FOR IMPAIRMENT ON ASSETS
(1) Provision for impairment of fixed assets According to the requirements of the "Accounting Standards for Business Enterprises No. 8 – Assets Impairment", the Company determined whether there is any
Contact Integrated Localized Bess Provider
Enter your inquiry details, We will reply you in 24 hours.
A number of assets are excluded from its scope (e.g. financial instruments and inventories) and IAS 36 is therefore predominately applicable to property, plant and equipment, intangible assets and goodwill. It should be noted however that all the excluded items effectively have their own equivalent impairment tests within the relevant standards.
What if an asset is impaired?If there is any indication that an asset may be impaired, recoverable amount shall be estimated for the individual asset. If it is not possible to estimate the recoverable amount of the individual asset, an entity shall determine the recoverable amount of the cash-generating unit to which the asset belongs (the asset’s cash-generating unit).
Does IAS 36 require goodwill & intangible assets to be tested for impairment?1 Irrespective of any indicator of impairment, IAS 36 requires goodwill, intangible assets with indefinite useful lives and intangible assets not yet available for use to be tested for impairment at least annually. © 2025 KPMG IFRG Limited, a UK company, limited by guarantee.
What impairment indicators are included in IAS 36?IAS 36 includes the following non-exhaustive list of impairment indicators based on internal and external sources of information. The obsolescence or physical damage of an asset. Significant changes in the extent or manner in which an asset (or CGU) is (or is expected to be) used that have (or will have) an adverse effect on the company.
Related Contents
List of relevant information about Asset impairment provision for solar container assets
IAS 36 2021 Issued IFRS Standards (Part A)
An asset is carried at more than its recoverable amount if its carrying amount exceeds the amount to be recovered through use or sale of the asset. If this is the case, the asset is described as impaired and
IFRS ACCOUNTING STANDARDS IN PRACTICE
IAS 36 notes that corporate assets cannot be tested individually for impairment, because they do not generate separate cash flows and so their individual recoverable amounts cannot be determined
ANNOUNCEMENT IN RELATION TO PROVISION FOR ASSET IMPAIRMENT AND ASSET
I. SUMMARY OF THE PROVISION FOR ASSET IMPAIRMENT AND ASSET DISPOSAL In order to better present its assets and financial conditions in a true, accurate and fair manner, the Company
EXPLANATION ON PROVISION FOR ASSETS IMPAIRMENT OF VESSELS AND CONTAINERS
The independent financial advisers are of the view that such provision for assets impairment of vessels and containers would have no impact on the material asset restructuring and lease arrangements of
ANNOUNCEMENT IN RELATION TO PROVISION FOR ASSET IMPAIRMENT
The Board is of the view that the provision for asset impairment and write-off of assets made by the Company are in compliance with relevant provisions under the Accounting Standards for
ANNOUNCEMENT IN RELATION TO PROVISION FOR IMPAIRMENT ON ASSETS
(1) Provision for impairment of fixed assets According to the requirements of the "Accounting Standards for Business Enterprises No. 8 – Assets Impairment", the Company determined whether there is any
If there is any indication that an asset may be impaired, recoverable amount shall be estimated for the individual asset. If it is not possible to estimate the recoverable amount of the individual asset, an entity shall determine the recoverable amount of the cash-generating unit to which the asset belongs (the asset’s cash-generating unit).
Does IAS 36 require goodwill & intangible assets to be tested for impairment?1 Irrespective of any indicator of impairment, IAS 36 requires goodwill, intangible assets with indefinite useful lives and intangible assets not yet available for use to be tested for impairment at least annually. © 2025 KPMG IFRG Limited, a UK company, limited by guarantee.
What impairment indicators are included in IAS 36?IAS 36 includes the following non-exhaustive list of impairment indicators based on internal and external sources of information. The obsolescence or physical damage of an asset. Significant changes in the extent or manner in which an asset (or CGU) is (or is expected to be) used that have (or will have) an adverse effect on the company.
Related Contents
List of relevant information about Asset impairment provision for solar container assets
IAS 36 2021 Issued IFRS Standards (Part A)
An asset is carried at more than its recoverable amount if its carrying amount exceeds the amount to be recovered through use or sale of the asset. If this is the case, the asset is described as impaired and
IFRS ACCOUNTING STANDARDS IN PRACTICE
IAS 36 notes that corporate assets cannot be tested individually for impairment, because they do not generate separate cash flows and so their individual recoverable amounts cannot be determined
ANNOUNCEMENT IN RELATION TO PROVISION FOR ASSET IMPAIRMENT AND ASSET
I. SUMMARY OF THE PROVISION FOR ASSET IMPAIRMENT AND ASSET DISPOSAL In order to better present its assets and financial conditions in a true, accurate and fair manner, the Company
EXPLANATION ON PROVISION FOR ASSETS IMPAIRMENT OF VESSELS AND CONTAINERS
The independent financial advisers are of the view that such provision for assets impairment of vessels and containers would have no impact on the material asset restructuring and lease arrangements of
ANNOUNCEMENT IN RELATION TO PROVISION FOR ASSET IMPAIRMENT
The Board is of the view that the provision for asset impairment and write-off of assets made by the Company are in compliance with relevant provisions under the Accounting Standards for
ANNOUNCEMENT IN RELATION TO PROVISION FOR IMPAIRMENT ON ASSETS
(1) Provision for impairment of fixed assets According to the requirements of the "Accounting Standards for Business Enterprises No. 8 – Assets Impairment", the Company determined whether there is any
1 Irrespective of any indicator of impairment, IAS 36 requires goodwill, intangible assets with indefinite useful lives and intangible assets not yet available for use to be tested for impairment at least annually. © 2025 KPMG IFRG Limited, a UK company, limited by guarantee.
What impairment indicators are included in IAS 36?IAS 36 includes the following non-exhaustive list of impairment indicators based on internal and external sources of information. The obsolescence or physical damage of an asset. Significant changes in the extent or manner in which an asset (or CGU) is (or is expected to be) used that have (or will have) an adverse effect on the company.
Related Contents
IAS 36 includes the following non-exhaustive list of impairment indicators based on internal and external sources of information. The obsolescence or physical damage of an asset. Significant changes in the extent or manner in which an asset (or CGU) is (or is expected to be) used that have (or will have) an adverse effect on the company.
List of relevant information about Asset impairment provision for solar container assets
IAS 36 2021 Issued IFRS Standards (Part A)
An asset is carried at more than its recoverable amount if its carrying amount exceeds the amount to be recovered through use or sale of the asset. If this is the case, the asset is described as impaired and
IFRS ACCOUNTING STANDARDS IN PRACTICE
IAS 36 notes that corporate assets cannot be tested individually for impairment, because they do not generate separate cash flows and so their individual recoverable amounts cannot be determined
ANNOUNCEMENT IN RELATION TO PROVISION FOR ASSET IMPAIRMENT AND ASSET
I. SUMMARY OF THE PROVISION FOR ASSET IMPAIRMENT AND ASSET DISPOSAL In order to better present its assets and financial conditions in a true, accurate and fair manner, the Company
EXPLANATION ON PROVISION FOR ASSETS IMPAIRMENT OF VESSELS AND CONTAINERS
The independent financial advisers are of the view that such provision for assets impairment of vessels and containers would have no impact on the material asset restructuring and lease arrangements of
ANNOUNCEMENT IN RELATION TO PROVISION FOR ASSET IMPAIRMENT
The Board is of the view that the provision for asset impairment and write-off of assets made by the Company are in compliance with relevant provisions under the Accounting Standards for
ANNOUNCEMENT IN RELATION TO PROVISION FOR IMPAIRMENT ON ASSETS
(1) Provision for impairment of fixed assets According to the requirements of the "Accounting Standards for Business Enterprises No. 8 – Assets Impairment", the Company determined whether there is any
Contact Integrated Localized Bess Provider
Enter your inquiry details, We will reply you in 24 hours.