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In this paper we have seen the applicability of the AASB 136, together with the detailed requirements of conducting impairment test and compare how the companies actually carried out the tests. The paper examines in depth detailed requirements of the disclosure requirements of AASB 136 and how successful are the companies in following the standard. In the first requirement the starting point was the article written by Adele Ferguson which on the basis of report published by ASIC, wrote that corporations market capitalization were quite below the assets book value and the companies need to be scrutinized and penalized for any non compliance with the standard. In connection with the report the market capitalization was calculated and compared with the asset net book value and the result of this exercise also suggest what the reports points out to that is impairment.

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I have a highly skilled team of professionals with extraordinary communication skills and knowledge. I myself is an auditor from Big 4 Audit firm and have world class qualifications (ACCA UK member and CPA Canada) which equip me to deal with any type of complex problem. My area of expertise are: 1) Accounting 2) Finance 3) Tax (uk) 4) Audit and Assurance 5) Business Plans and Models 6) Feasibility Studies 7) Contract Writings My specialty is my quality control team that strive to work for client satisfaction and providing quality solutions.

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