Ias 36
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IAS 36 — Impairment of Assets - IAS Plus
WEBias 36 seeks to ensure that an entity's assets are not carried at more than their recoverable amount (i.e. the higher of fair value less costs of disposal and value in use).
Iasplus.comImpairment of Assets IAS 36 - IFRS
WEBIn April 2001 the International Accounting Standards Board (Board) adopted ias 36 Impairment of Assets, which had originally been issued by the International Accounting Standards Committee in June 1998. That standard consolidated all the requirements on how to assess for recoverability of an asset.
Ifrs.orgIFRS - IAS 36 Impairment of Assets
WEBThe core principle in ias 36 is that an asset must not be carried in the financial statements at more than the highest amount to be recovered through its use or sale. If the carrying amount exceeds the recoverable amount, the asset is described as impaired.
Ifrs.orgIAS 36 — Impairment of Assets - IAS Plus
WEBias 36 Impairment of Assets seeks to ensure that an entity's assets are not carried at more than their recoverable amount (i.e. the higher of fair value less costs of disposal and value in use).
Iasplus.comIFRS - IAS 36 - Overview | Grant Thornton insights
WEBAug 3, 2021 · ias 36 requires an entity to recognise an impairment loss when the carrying amount of an asset or CGU exceeds its recoverable amount, and provides guidance on how to recognise that loss, by outlining:
Grantthornton.globalDeloitte e-learning — IAS 36 - IAS Plus
WEBTopics covered include the key requirements of ias 36, determining recoverable amount, identification of cash-generating units (CGUs) and the allocation of goodwill to CGUs, the recognition of impairment losses, and the reversals of impairment losses.
Iasplus.comIAS 36 Impairment of assets - PwC
WEBias 36 standard sets out the impairment requirements of intangibles, property, plant and equipment and subsidiaries, investment in associates and joint ventures.
Pwc.comIAS 36 Impairment of Assets - ifrs.com
WEBias 36 Impairment of Assets. The objective of this Standard is to prescribe the procedures that an entity applies to ensure that its assets are carried at no more than their recoverable amount. An asset is carried at more than its recoverable amount if its carrying amount exceeds the amount to be recovered through use or sale of the asset. If
Ifrs.comIAS 36 impairment of assets | ACCA Global
WEBMay 21, 2009 · The aim of ias 36, Impairment of Assets, is to ensure that assets are carried at no more than their recoverable amount. If an asset's carrying value exceeds the amount that could be received through use or selling the asset, then the asset is impaired and the standard requires a company to make provision for the impairment loss.
Accaglobal.comInternational Accounting Standard 36 Impairment of Assets - IFRS
WEBInternational Accounting Standard 36 Impairment of Assets (ias 36) is set out in paragraphs 1–141 and Appendices A–C. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB.
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