Chapter 13: Impairment of Assets (IAS 36)

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Chapter 13: Impairment of Assets (IAS 36)

📄 Caption: Impairment is about recognising loss of value before it’s too late. This video walks you through the testing process.

What you’ll learn:

  • Recoverable amount (higher of value in use and fair value)
  • Indicators of impairment
  • CGUs (cash-generating units)
  • Reversal of impairment

#IAS36 #ImpairmentTesting #CGU #RecoverableAmount #ACCAFR