1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
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  1. IAS 36: Impairment of Assets
  2. IAS 36: Basis for Conclusions
  3. Measuring recoverable amount (paragraphs 18-57) (paras BCZ9-BCZ30)
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Measuring recoverable amount (paragraphs 18-57) (paras BCZ9-BCZ30)

Comparing proposed amendment...
BCZ9-BCZ11
Recoverable amount based on the sum of undiscounted cash flows (paras. BCZ12-BCZ13)
Recoverable amount based on fair value (paras. BCZ14-BCZ20)
Recoverable amount based on value in use (paras. BCZ21-BCZ22)
Recoverable amount based on the higher of net selling price and value in use (paras. BCZ23-BCZ27)
Other refinements to the measurement of recoverable amount (paras. BCZ28-BCZ30)
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