Search results with tag "Ias 36 impairment of assets"
Effects of climate-related matters on financial ... - IFRS
www.ifrs.orgIAS 36 Impairment of Assets Paragraphs 9–14, 30, 33, 44, 130, 132, 134–135 IAS 36 sets out requirements for when companies need to estimate recoverable amounts to assess impairment of goodwill and impairment of assets such as property, plant and equipment, right-of-use assets and intangible assets. A company is required
Impairment of Assets
www.aasb.gov.auCOMPARISON WITH IAS 36 AASB 136 and IAS 36 AASB 136 Impairment of Assets as amended incorporates IAS 36 Impairment of Assets as issued and amended by the International Accounting Standards Board (IASB). Paragraphs that have been added to this Standard (and do not appear in the text of IAS 36) are identified with the prefix “Aus”,
IAS 36 Impairment testing: practical issues
www.powertechexposed.comIAS 36 Impairment of Assets (the standard) sets out the procedures that entities must apply to ensure that their assets are carried at no more than the amounts expected to be recovered through the use or sale of the assets. Although the main …