This guide by Grant Thornton has been written to assist management in understanding the requirements of IAS 36 while highlighting some common areas of confusion seen in practice.
Contents
- Introduction
- IAS 36 at a glance
- IAS 36's impairment review -- What?
- IAS 36's impairment review -- If & when?
- IAS 36's impairment test -- How?
- Other impairment issues
- Disclosures
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