ACCA F7 Financial Reporting - Lecture 16 - IAS 36 Impairment of Assets
Mary
English
College Students
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Summary

Impairment of assets, as per IAS 36, ensures non-current assets and goodwill are recorded at no more than their recoverable amount. It involves assessing the carrying amount against the net selling price and value in use, emphasizing transparency in financial statements for stakeholders. Key points include understanding impairment triggers and calculation methods.

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