IAS 36 — Impairment of Assets
Definition: Recoverable amount (higher of FV less costs and value in use); cash-generating units
Part of: IFRS
Recoverable amount (higher of FV less costs and value in use); cash-generating units
NumberIAS 36
FrameworkIFRS
IssuerIASB
NotesReversal of impairment allowed (except goodwill)
OfficialOfficial Page
Related Accounting Types
- Financial Accounting(Primary)
External Links
- IAS 36 — Wikipedia