IAS 36 – Impairment of Assets ( summary with examples )
Objective IAS 36 ensures that assets are not carried at more than their recoverable amount.If an asset’s carrying amount exceeds
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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
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