Insight into IAS 36 - Overview of the Standard
IFRS NewsletterInternational Accounting Standard No. 36 (IAS 36) ‘Impairment of Assets’ is not a new Standard, and while many of its requirements are familiar, an impairment review of assets (either tangible or intangible) is frequently challenging to apply in practice.
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1 min read
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09 Dec 2021
