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Applying IAS 36 in practice

Arnaldo Hasenclever Arnaldo Hasenclever

IAS 36: Impairment of Assets:  A guide to applying IAS 36 in practice

This publication summarises the overall objectives and requirements of IAS 36, provides a step-by-step guide to performing an impairment assessment (including recording or reversing an impairment when necessary) and offers insights on best practices to address interpretative and practical application issues.