In April 2001 the International Accounting Standards Board (Board) adopted IAS 36 Impairment of Assets, which had originally been issued by the International Accounting Standards …

The 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 …

IAS 36 provides guidance on the impairment of assets, including when and how to recognize and measure impairment losses.

2021年8月3日 · The objective of IAS 36 is to outline the procedures an entity should apply to ensure the carrying values of all its assets are not stated above their recoverable amounts (the …

IAS 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.

International 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 …

IAS 36 International Accounting Standard 36 Impairment of Assets Objective 1 The objective of this Standard is to prescribe the procedures that an entity applies to ensure that its assets are …

IAS 36 details the procedures that an entity must follow to ensure this principle is applied and is applicable for the majority of non-financial assets. The standard also specifies when an …

2025年3月2日 · Under IAS 36, this applies to tangible and intangible assets (e.g., machinery, goodwill). In the ACCA FR exam, you’ll calculate impairment losses and understand their …

IAS 36 is applicable to almost all entities. In this friendly guide, let me distill the the key requirements of IAS 36 into the following questions: What is an impairment under IAS 36 ; …