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Impairment accounting the basics of ias 36
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Impairment accounting – the basics of IAS 36 …
www.ey.com3 Impairment accounting — the basics of IAS 36 Impairment of Assets Indicators of impairment The standard requires an entity to assess, at each reporting date, whether there are any indicators that assets may be impaired.
Deferred tax – a Chief Financial Officer’s guide to ...
www.grantthornton.globalDeferred tax – a Chief Financial Officer’s guide to avoiding the pitfalls Understanding deferred tax under IAS 12 Income Taxes February 2013