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 format of the Standard when it was adopted by the IASB.

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 exceeds the recoverable amount, the asset is described as impaired.

AASB 136 Impairment of Assets as amended incorporates IAS 36 Impairment of Assets as issued and amended by the International Accounting Standards Board (IASB). Australian-specific paragraphs (which are not included in IAS 36) are identified with the prefix “Aus”.

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MFRS 136 requires an entity to recognise an impairment loss when the carrying amount of an asset or CGU exceeds its recoverable amount, and provides guidance on how to recognise that loss, by outlining:

MFRS 136 is based on IAS 36 Impairment of Assets. In approving MFRS 136, MASB considered and concurred with the provisions of IAS 36. The IASB's Illustrative Examples on implementing IAS 36 are reproduced below for reference. This version includes amendments resulting from IFRSs issued up to 31 December 2010.

2022年12月31日 · This page contains resources to guide you through the financial reporting requirements when dealing with impairment testing of non-financial assets. A high level overview of International Financial Reporting Standards (IFRSs), including International Accounting Standards and Interpretations.

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 format of the Standard when it was adopted by the IASB.

In April 2001 the International Accounting Standards Board (Board) adopted IAS 36Impairment of Assets, which had originally been issued by the International Accounting Standards Committee in June 1998. That standard consolidated all the requirements on how to …