IAS 36 Impairment of Assets - CPDbox - Making IFRS Easy

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IAS 37 - specific provision scenarios - ACCA Financial Reporting (FR)

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SOLVED: IAS 36 Impairment of Assets suggests how indications of impairment might be recognised. Which TWO of the following would be EXTERNAL INDICATORS that one or more of an entity's assets may be impaired?A) An unusually significant fall in the market value of one or more assetsB) Evidence of obsolescence of one or more assetsC) A decline in the economic performance of one or more assetsD) An increase in market interest rates used to calculate value in use of the assets

PPT - IAS 36 Impairment of Assets PowerPoint Presentation, free download - ID:498491

IAS 36 Impairment of Assets - CIMA F1 Financial Reporting | Free ACCA & CIMA online courses from OpenTuition