Impairment of Assets: A Guide to Applying IAS 36 in Practice

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.
  • 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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