Transcription of International Accounting Standard 36
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Impairment of Assets Hong Kong Accounting Standard 36 HKAS 36 Revised September 2018 July 2021 HKAS 36 (July 2021) Copyright 2 COPYRIGHT Copyright 2018 2021 Hong Kong Institute of Certified Public Accountants This Hong Kong Financial Reporting Standard contains IFRS Foundation copyright material. Reproduction within Hong Kong in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source. Requests and inquiries concerning reproduction and rights for commercial purposes within Hong Kong should be addressed to the Director, Finance and Operation, Hong Kong Institute of Certified Public Accountants, 37/F.
Intangible Assets to converge with IFRS 3 and revised versions of IAS 36 and IAS 38 issued by the Board. The first phase of the project focused primarily on the following issues: (a) the method of accounting for business combinations; (b) the initial measurement of the identifiable assets acquired and liabilities and ...
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