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INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - Reversing impairment losses 18 Apr 2022
This article focuses on part of this step; reversing impairment losses.
INTERNATIONAL FINANCIAL REPORTING STANDARDS Insights into IAS 36 18 Apr 2022
An overview of IAS 36’s main requirements and an outline of the major steps in applying them in practice.
INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - Recognising impairment losses 18 Apr 2022
This article focuses on part of this step; recognition of impairment losses. For reversing impairment losses refer to our article ‘Insights into IAS 36 –
INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - Comparing recoverable amount with carrying amount 18 Apr 2022
This article discusses when there are exceptions to the rule of comparing recoverable amount with carrying amount, which is step 5 in the impairment review
INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - Value in use: applying the appropriate discount rate 03 Jan 2022
The final part of this series on Step 4 of the impairment review on estimating the recoverable amount, discusses how to estimate an appropriate discount rate
INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - Estimating the recoverable amount 03 Jan 2022
Definitions of recoverable amount and fair value less costs of disposal (FVLCOD) and an overview of value in use (VIU).
INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - Value in use: estimating future cash inflows and outflows 03 Jan 2022
In our three-part series on Step 4 of the impairment review on estimating the recoverable amount, this article discusses estimating future cash inflows and
INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - Allocating assets to cash-generating units 21 Dec 2021
The second of a three-part series on cash-generating units (CGUs), this article discusses how to allocate assets to CGUs.
INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - Allocating goodwill to cash-generating units 21 Dec 2021
The third of a three-part series on cash-generating units (CGUs), this article discusses how to allocate goodwill to CGUs.
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