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. Value in use (paragraphs 30-57 and Appendix A) (paras. BCZ40-BC80)
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Value in use (paragraphs 30-57 and Appendix A) (paras. BCZ40-BC80)

Comparing proposed amendment...
BCZ40
Expected value approach (paras. BCZ41-BCZ42)
Future cash flows from internally generated goodwill and synergy with other assets (paras. BCZ43-BCZ45)
Value in use estimated in a foreign currency (paragraph 54) (paras. BCZ46-BCZ51)
Discount rate (paragraphs 55-57 and A15-A21) (paras. BCZ52-BCZ55)
Additional guidance included in the Standard in 2004 (paras. BC56-BC80)
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