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Watch CA Final FR | Impairment of Assets - AS 28, Ind AS 36 & IAS 36 by CA Akshai Srivastava With HD Quality
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Impairment occurs when a business asset suffers a depreciation in fair market value in excess of the book value of the asset on the company's financial statements. The technical definition of the impairment loss is a decrease in net carrying value of an asset greater than the future undisclosed cash flow of the same asset. In this video tutorial, we will explain Financial Consolidation Impairment Loss.
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Financial Consolidation Impairment Loss | Oracle FCCS | IAS36 | Impairment Loss| BISP Trainings FCCS
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The technical definition of the impairment loss is a decrease in net carrying value, the acquisition cost minus depreciation, of an asset that is greater than the future undisclosed cash flow of the same asset. In this video tutorial, we will give you an overview of Impairment Loss.
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Fans worldwide must gear up to witness some exciting contest in red-ball cricket as India and England are set to cross swords in a five-match Test series, starting from August 4. This series also marks the beginning of the next World Test Championship cycle and both teams would be determined to emerge winners. Team India certainly has a point to prove as their last Test outing wasn’t fruitful by any means.
They suffered an eight-wicket defeat against New Zealand in the inaugural WTC final despite stepping into the contest as favorites. Barring that loss, however, the Virat Kohli-led side has been on a roll in the longest format. Earlier this year, they registered a historic Test series win in Australia. Extending their purple patch in the longest format, India then defeated England 3-1 at home to secure a place in the WTC final.
However, the home advantage is with the Three Lions this time around and they must leave no stones unturned to settle the scores. Meanwhile, England’s last assignment in Test matches saw them suffering a 1-0 defeat against New Zealand at home. Hence, it would be interesting to see how they perform against an in-form Indian side. And as both the sides gear up for the high-voltage series, we take a look at their head-to-head record in Tests.
Here is all you need to know about the Test series. #India #ENGvsIND #Cricket
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ENG vs IND 1st Test Preview | ENG v IND Playing XI | ENG vs IND Match Details | All You Need To Know
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For the first time in history, fans will witness two different Indian cricket teams simultaneously. While the Test side, under Virat Kohli, is in England for a five-match series, a team of white-ball specialists is in Sri Lanka for three ODIs and many T20Is, starting from July 18. Needless to say, the squad for the Sri Lanka series is missing many prominent names, and it would be interesting to see how the Men in Blue perform.
Speaking of Sri Lanka, they haven’t tasted much success in the past few years. They travelled to England recently and suffered a clean sweep in both ODI and T20I series. However, they must leave no stones unturned to defeat the ‘second-string’ Indian team.
Veteran opener Shikhar Dhawan will lead Team India in Sri Lanka while pacer Bhuvneshwar Kumar has been named his deputy. This will be Dhawan and Kumar’s first leadership assignment in Team India colours, and the duo would be determined to deliver. Prithvi Shaw has also been called back in the white-ball team alongside Navdeep Saini and Sanju Samson.
Youngsters like Devdutt Padikkal, Ruturaj Gaikwad and Chetan Sakariya have received maiden call-ups thanks to their impressive performances in the Indian Premier League and domestic circuit. Among the experience faces, the squad comprises Hardik Pandya, Yuzvendra Chahal, Kuldeep Yadav and Manish Pandey. The side indeed looks balanced and is even deemed favourites for the tour.
Here is all you need to know about the ODI series. #India #SLvsIND #Cricket
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Sri Lanka have finally registered a victory in the ODI series against India. They chased the required target of 227 runs after losing seven wickets with 48 balls to spare. Sri Lanka have pulled one back on India in the three-match ODI series. They chased down 227 runs rather comfortably and despite losing a few wickets at the fag end, Avishka Fernando’s calm knock made sure that they were always ahead in the chase. Indian bowlers fought hard till the end but wickets came a little too late for them as they were handed their first defeat of the tour.
Earlier, a new-look India opted to bat first after handing debuts to as many as five players. Their opening pair of Prithvi Shaw and Shikhar Dhawan remained same though. The visitors didn’t get off to an expected start with their skipper edging one behind to the keeper on 13. Sanju Samson walked out to bat with full confidence then in his first innings in the format.
Now, Both sides will now play a three-match T20I series starting 25th July. Here is all you need to know about the T20I series. #India #SLvsIND #Cricket
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