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)
  4. BCZ40
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Version date: 26 February 2020 - onwards
    Version 1 of 1    

BCZ40

BCZ40 IAS 36 defines value in use as the present value of the future cash flows expected to be derived from an asset.

Comparing proposed amendment...
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