IAS 36 and Integrated water and power plant: Difference between pages

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International Accounting Standard 36, dealing with impairment of assets.
''Project finance''.


Issued by the International Accounting Standards Board.
(IWPP).


IWPPs produce both desalinated water and power.


IAS 36 seeks to ensure that an entity's assets are not carried at more than their recoverable amount (i.e. the higher of fair value less costs of disposal and value in use).


With the exception of goodwill and certain intangible assets for which an annual impairment test is required, entities are required to conduct impairment tests where there is an indication of impairment of an asset, and the test may be conducted for a 'cash-generating unit' where an asset does not generate cash inflows that are largely independent of those from other assets.  
Sometimes known as Integrated Water and Power ''Projects'' or ''Independent'' Water and Power Plants or Projects.




== See also ==
== See also ==
* [[Cash-generating unit]]
* [[Asset finance]]
* [[Fair value]]
* [[Corporate finance]]
* [[FRS 102]]
* [[Infrastructure]]
* [[Goodwill]]
* [[Plant]]
* [[IFRS 9]]
* [[Power purchase agreement]]
* [[Impairment]]
* [[Project finance]]
* [[Intangible assets]]
* [[Recourse]]
* [[International Financial Reporting Standards]]
* [[Solar CSP]]
* [[Value in use]]
* [[Solar PV]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:Corporate_finance]]
[[Category:Corporate_finance]]
[[Category:Compliance_and_audit]]
[[Category:Investment]]
[[Category:Long_term_funding]]
[[Category:Technology]]

Revision as of 01:45, 14 June 2021

Project finance.

(IWPP).

IWPPs produce both desalinated water and power.


Sometimes known as Integrated Water and Power Projects or Independent Water and Power Plants or Projects.


See also

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