In April 2001 the International Accounting Standards Board (Board) adopted IAS 36 Impairment 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 …

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.

2021年8月3日 · The objective of IAS 36 is to outline the procedures an entity should apply to ensure the carrying values of all its assets are not stated above their recoverable amounts (the amounts to be recovered through use or sale of the assets). To accomplish this objective, IAS 36 provides guidance on:

IAS 36 Impairment of Assets The objective of this Standard is to prescribe the procedures that an entity applies to ensure that its assets are carried at no more than their recoverable amount.

IAS 36 details the procedures that an entity must follow to ensure this principle is applied and is applicable for the majority of non-financial assets. The standard also specifies when an impairment loss must be reversed and prescribes disclosures related to impairment.

2025年3月2日 · Apply IAS 36 to compute recoverable amounts using discounted cash flows or market data. Allocate losses across CGU components (goodwill, then other assets pro-rata). Adjust financial statements under IFRS.

IAS 36 were replaced with ‘fair value less costs of disposal’. This Basis for Conclusions has not been amended to reflect that change. Introduction. This Basis for Conclusions summarises the International Accounting Standards Board’s considerations in reaching the conclusions in IAS 36. Impairment of Assets.

IAS 36 International Accounting Standard 36 Impairment of Assets Objective 1 The objective of this Standard is to prescribe the procedures that an entity applies to ensure that its assets are carried at no more than their recoverable amount. An asset is carried at more than its recoverable

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.

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.