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ASSET IMPAIRMENTS

Does anyone know if EHP 5 caters for the requirements of asset impairments according to the rules defined by IAS36?

I am looking for an asset Impairment solution that meets these requirements, I have reviewed the notes on the following Blog,

https://blogs.sap.com/2013/12/06/asset-impairment/

But this solution (although very good) does not deal with the reversal of the Original Impairment write-off where the costs cannot exceed the historical costs: IFRS states that:

The increased carrying amount due to reversal should not be more than what the depreciated historical cost would have been if the impairment had not been recognised. [IAS 36.117]

I was thinking that instead of only creating one extra depreciation area for Impairments (as per the Blog), I was thinking about creating 2 new areas: 41 – To manage the impairment costs ONLY and 99 – Combine (01 Financial area with 41 Impairment area).

This way area 01 has a record of the historical asset costs (Unchanged by the impairment) and area 41 and 42 manage the impairment values.

Does anyone have a solution?

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