{"id":96752,"date":"2020-12-28T17:38:56","date_gmt":"2020-12-28T12:08:56","guid":{"rendered":"https:\/\/www.vskills.in\/certification\/tutorial\/?page_id=96752"},"modified":"2024-04-12T14:25:29","modified_gmt":"2024-04-12T08:55:29","slug":"corporate-assets","status":"publish","type":"page","link":"https:\/\/www.vskills.in\/certification\/tutorial\/corporate-assets\/","title":{"rendered":"Corporate Assets"},"content":{"rendered":"\n<p>Key characteristics of corporate assets are that they do not generate cash inflows independently from other assets or groups of assets and their carrying amount cannot be fully attributed to the cash-generating unit under review.<\/p>\n\n\n\n<p>In testing a cash-generating unit for impairment, an enterprise should identify all the corporate assets that relate to the cash-generating unit under review. For each identified corporate asset:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>If the carrying amount of the corporate asset can be allocated on a reasonable and consistent basis to the cash-generating unit under review, an enterprise should apply the &#8216;bottom-up&#8217; test only; and<\/li><li>If the carrying amount of the corporate asset cannot be allocated on a reasonable and consistent basis to the cash-generating unit under review, an enterprise should apply both the &#8216;bottom-up&#8217; and &#8216;top-down&#8217; tests.<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Key characteristics of corporate assets are that they do not generate cash inflows independently from other assets or groups of assets and their carrying amount cannot be fully attributed to the cash-generating unit under review. In testing a cash-generating unit for impairment, an enterprise should identify all the corporate assets that relate to the cash-generating&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-96752","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Corporate Assets - Tutorial<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.vskills.in\/certification\/tutorial\/corporate-assets\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Corporate Assets - Tutorial\" \/>\n<meta property=\"og:description\" content=\"Key characteristics of corporate assets are that they do not generate cash inflows independently from other assets or groups of assets and their carrying amount cannot be fully attributed to the cash-generating unit under review. 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