IAS 36 - Impairment of Assets

Vishal Gupta , Last updated: 28 May 2020  
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Impairment is determined by comparing CARRYING VALUE of the asset with its RECOVERABLE AMOUNT. It will be higher of Fair Value less Cost of Disposal and its Value in Use. Impairment rules apply to both Tangible and Intangible Assets. Scope and Applicability: It applies to all tangible, intangi

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Vishal Gupta
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Category Accounts   Report

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