Miscellaneous 2009

Where are the cost setting rules in 2009 paper?

Source: National

Published Date: 1 May 2009


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The asset cost setting rules are the core of consolidation but there are surprises in their application. This paper reviews the fundamentals of the process with a focus on refreshing understanding and addressing issues that arise in practice including:

  • asset identification and allocation
  • goodwill and the accounting interface
  • what is a retained cost base asset?
  • revisiting previous settings
  • setting values on exit
  • emerging issues.

Individual Session

Where are the cost setting rules in 2009?

Author(s): Geoffrey Yiu ATI , Michael Charles ATI


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Miscellaneous 2009

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