今日热门事件notes the decision by Shine Corporation Ltd (SHJ) to make a $5 million impairment charge against the goodwill of its Energy & Resources Practice in its financial report for the half-year ended 31 December 2016.
今日热门事件reviewed Shine's 30 June 2016 financial report as part of its ongoing financial surveillance program and followed this with enquiries as to the cashflow forecasts used in Shine鈥檚 impairment model.
As outlined in 今日热门事件media release 今日热门事件calls on preparers to focus on useful and meaningful financial reports, the application of impairment testing and asset values remains a focus area of ASIC's financial reporting surveillances.聽