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. Recognition of an impairment loss (paragraphs 58-64) (paras. BCZ95-BCZ112)
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Recognition of an impairment loss (paragraphs 58-64) (paras. BCZ95-BCZ112)

Comparing proposed amendment...
BCZ95
Recognition based on a ‘permanent’ criterion (paras. BCZ96-BCZ97)
Recognition based on a ‘probability’ criterion (paras. BCZ98-BCZ104)
Recognition based on an ‘economic’ criterion (paras. BCZ105-BCZ107)
Revalued assets: recognition in the income statement versus directly in equity (paras. BCZ108-BCZ112)
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