Can I read IAS 36: Impairment of Assets Overview on EtoBox?
IAS 36: Impairment of Assets Overview by Amenyo Godknows is a document available to read on EtoBox.
What is IAS 36: Impairment of Assets Overview about?
The document summarizes IAS 36, which provides guidance on procedures for ensuring assets are not carried at more than their recoverable amount. It defines an impaired asset as one where the carrying amount exceeds the recoverable amount. The standard also specifies when to reverse an impairment loss and requires certain disclosures. It describes identifying impaired assets, measuring recoverable amounts, recognizing and measuring impairment losses, and the treatment of goodwill for impairment testing purpo
- Author
- Amenyo Godknows
- Language
- EN