About this document
Ind AS 36: Impairment of Assets Guide by 2098 Shravan Sharma is a document available to read on EtoBox.
Ind AS 36 outlines the requirements for impairment of assets, ensuring they are not carried at amounts exceeding their recoverable value. It specifies the scope, criteria for identifying impaired assets, measurement of recoverable amounts, and the process for recognizing and reversing impairment losses. The standard applies to various assets while excluding certain categories and mandates annual testing for goodwill and indefinite intangible assets.
- Author
- 2098 Shravan Sharma
- Language
- EN