IAS 36 Impairment of Assets sets out the requirements to account for and report impairment of most non-financial assets. IAS 36 specifies when an entity needs to perform an impairment test, how to perform it, the recognition of any impairment losses and the related disclosures. The application of IAS 36 is wide and its requirements may be open to interpretation. Discuss the rules of the standard and how it should be interpreted.
August 31, 2017
Georgia Society of CPAs
Accounting & Auditing (A&A): 1.50
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