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Brand Impairment Testing Disclosures And Compliance

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  • Abhishek Ranga

Abstract

The shifting from IGAAP to Ind AS has resulted in a change in accounting for intangible assets, earlier accounting standard on intangible assets (IGAAP AS-26) prescribe amortization of intangible assets. In contrast, new accounting standards (particularly, Ind AS-38) prescribes annual amortization only for intangible assets with a definite life and annual impairment testing for intangible assets with an indefinite life. Thereby this transition has resulted in a change in the accounting treatment of 'Brand.' The purpose of the current study is to provide evidence of the extent of compliance concerning the disclosure requirements of brand impairment testing as per Ind-AS 36 Key Words:brand, brand impairment, brand impairmenttesting, testing, disclosure, compliance Policy

Suggested Citation

  • Abhishek Ranga, 2020. "Brand Impairment Testing Disclosures And Compliance," Working papers 2020-33-08, Voice of Research.
    • Handle: RePEc:vor:issues:2020-33-08
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    Keywords

    brand; brand impairment; brand impairmenttesting; testing; disclosure; compliance policy;
    All these keywords.

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