IAS 36-Impairment of Asset
IAS 36-Impairment of Asset IAS 36 applied to all assets other than -Inventory (IAS2) -Construction contracts (IAS11) -Deferred tax assets (IAS12) -Assets arising from employee benefits (IAS19 is exclude from the paper) -Financial assets included in the scope of IAS32 -Investment property measured at fair value (IAS40) -Non-current assets classified as held for sale (IFRS5) Impairment An impairment exists if:
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