Page 4 - 11. COMPILER QB - INDAS 105

Financial asset measured at fair value through other 360 - 360
comprehensive income

Property, plant & equipment 1,020 (68) 952
Deferred tax asset 250 - 250

Current assets – inventory, receivables & cash balances 520 - 520
Current liabilities (870) - (870)

Non-current liabilities – provisions (250) - (250)
Total 2,160 (330) 1,830
The impairment loss is allocated first to goodwill and then pro rata to the other assets of the disposal group

within Ind AS 105 measurement scope. Following assets are not in the measurement scope of the standard-
financial asset measured at other comprehensive income, the deferred tax asset or the current assets. In

addition, the impairment allocation can only be made against assets and is not allocated to liabilities.

(b) As on 31 March. 20X2:
All of the assets and liabilities, outside the scope of measurement under IFRS 5, are remeasured in accordance

with the relevant standards. The assets that are remeasured in this case under the relevant standards are the
Financial asset measured at fair value through other comprehensive income (Ind AS 109), the deferred tax

asset (Ind AS 12), the current assets and liabilities (various standards) and the non-current liabilities (Ind
AS 37).

Asset/ (liability) Carrying Change in Impairment Revised carrying
amount as on 15 value to 31st value as per Ind
September, March 20X2 AS 105

20X1
Attributed goodwill - - - -

Intangible assets 868 - (29) 839
Financial asset measured at fair value through 360 50 - 410
other comprehensive income
Property, plant & equipment 952 - (31) 921

Deferred tax asset 250 (20) - 230
Current assets – inventory, receivables and cash 520 (120) - 400

balances
Current liabilities (870) (30) - (900)
Non-current liabilities – provisions (250) - - (250)

Total 1,830 (120) (60) 1,650

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