Treatment of impairment loss while preparing financial statements as per AS, IND AS & IFRS (Latest)

CMA SIVAKUMAR A,ACMA. , Last updated: 08 October 2019  
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Impairment means weakening of Asset. As per INDAS and IFRS Standards, entities should include impairment loss in the financial statements. The relevant Accounting Standards relating to Impairment loss are the following:- a. INDAS 36b. IAS 36c. AS 28 There is no major difference between I

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CMA SIVAKUMAR A,ACMA.
(Assistant professor of commerce,SreeNeela kanta Govt Sanskrit College,Pattambi,kerala)
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