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INTERNATIONAL FINANCIAL REPORTING STANDARDS

IAS 36 - Estimating recoverable amount

The articles in our ‘Insights into IAS 36’ series have been written to assist preparers of financial statements and those charged with the governance of reporting entities understand the requirements set out in IAS 36, and revisit some areas where confusion has been seen in practice.

The next three articles in our ‘Insights into IAS 36’ series cover Step 4 of the impairment review, namely estimating the recoverable amount.

We cover:

This article, covers the definitions of recoverable amount and fair value less costs of disposal (FVLCOD) and provides an overview of value in use (VIU).

Download IAS 36 - Recoverable amount and fair value less costs of disposal [ 146 kb ]

Read the next article in the IAS 36 series, 'Value in use: estimating future cash inflows and outflows'