IFRS

Applying IAS 36 in practice

IAS 36: Impairment of Assets:  A guide to applying IAS 36 in practice

This publication summarises the overall objectives and requirements of IAS 36, provides a step-by-step guide to performing an impairment assessment (including recording or reversing an impairment when necessary) and offers insights on best practices to address interpretative and practical application issues.

Read the full report
Download PDF [ 1361 kb ]