Reference no: EM131358512
Assignment:
Requirements: 1000 word theory interpretation essay and a response to a practical application of the theory.Students need to support their analysis with reference from the text and aminimum of ten (10) suitable, reliable, current and academically acceptable sources Studentneeds to analyze the given issues and problems, identify and apply relevant standards, and create relevant, supported conclusions and make justified recommendations to given issues and problems.
The assignment must be typed, use Arial font, 12, to avoid plagiarism, make sure you do proper referencing, at least use 10 references. Use in-text referencing and reference list (Harvard - Anglia style)
Purpose: To allow students to demonstrate their ability to relate corporate accounting concepts and applying their understanding of accounting standards AASB 36 and AASB 117.
Question:
At 30 June 2014, Longreach Ltd is considering undertaking an impairment test. Having only recently adopted the international accounting standards, the management of Longreach Ltd seeks your advice in relation to this test under AASB 136 Impairment of Assets.
Required
Write a report to management, specifically explaining:
1. The purpose of the impairment test
2. How the existence of goodwill will affect the impairment test
3. The basic steps to be followed in applying the impairment test.
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