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2. Reference.Fair value less cost to sell should, in the first instance, be determined by reference to an active market. Before current market dificulties, that may have been possible for financial assets, but for most property, plant and equipment (PPE) assets there is no active market. Take a crane, for example, or some other piece of specialised plant: if no active market exists then one would consider recent market transactions where similar items were sold. The current challenge here, of course, is that with merger and acquisitions activity being fairly non-existent, it is very dificult to identify any recent market transactions at the present time.
As a result, most impairment calculations are likely to be based on the VIU concept which is, in essence, a discounted cashflow model. Those cashflows should be based on the most recently approved budgets for the entity. The cashflows should be on a pre-tax basis and should exclude costs associated with restructuring or amounts not in the normal course of business. Accounting standards generally require that the cashflow period is limited to ive years unless longer can be justified. For any period after this, the growth in the cashflows should only reflect a normal economic growth factor unless another incremental amount can be justified for a particular industry, such numbers being in the region of two to three percent. Where possible, it is important to be industry specific as, for example, growth in manufacturing in the UK and Ireland during that period has been zero per cent while certain sectors of telecommunications can still demonstrate annual increases of six to eight per cent. Finally, for cashflows, remember to include any amount received for the sale of the asset, or in respect of goodwill, the terminal value.
3.Cashflows.The theory of what cashflows should be included in an impairment model is fine, but in reality, how does one identify cashflows for a particular asset? Take our earlier example of a crane. If a company is in the business of buying cranes and then renting them to construction companies, rental inflows and associated outflows for the asset will be reasonably easy to identify. However, if the crane is used in the course of construction as part of a larger fleet, then it will be necessary to review the larger fleet at a cash or income generating unit (CGU) level. A CGU is a group of assets for which cashflows that are independent of each other can be identified.

Answer 1

2。参考。公允价值低成本的出售,在这个例子中,是由一个活跃的市场的参考。目前,市场之前遇到哪些困难可能是可能的金融资产,但对于大多数财产,厂房和设备(PPE)资产没有活跃的市场。拿鹤,例如,或一些其他的专业工厂:如果不活跃的市场存在就会考虑近期市场的交易在类似的物品会被卖掉。目前的挑战,当然,就是用兼并与收购活动是相当不存在的,它是非常dificult任何近期市场的交易。
因此,大部分的障碍可能是计算的基础上,在威尼斯国际大学的概念,这是现金流贴现本质,模型。那些现金流中应根据最近批准的预算为主体。应在现金流税前成本,要排除重组或不包含在正常经营过程中的赊帐。会计准则通常需要资金流周期是有限的,我可以证明,除非再来。任何一段时间以后,增长的现金流应该只反映出正常的经济增长的因素,除非另一个渐进的数额可以证明,对某一特定行业的数字是在两到三个百分点。在可能的情况下,它是最重要的行业特定的,例如,在制造业在英国和爱尔兰在那段时期已经百分之零的某些领域的同时还能证明之电信管制射频器材之年增加了百分之六至八。最后,对现金流,记得要包括任何数量的出售资产,或就商誉、终值。
3.Cashflows.The理论的现金流中应该包含在一个损伤模型很好,但在现实中,如何确定现金流为某一特定的资产?拿我们的时候,一种最简单的起重机。如果一个公司的业务,并出租他们式建筑工程公司、租赁流入和流出的相关资产将被合理地容易识别。然而,如果该起重机是用于建筑施工过程中作为一个较大的舰队,那么它将是必要的,在一个大舰队回顾现金或创收单位(问)的水平。一个问的是一群资产的现金流是相互独立的能被确认。