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. Cash‑generating units (paragraphs 66-73) (paras. BCZ113-BC118)
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Cash‑generating units (paragraphs 66-73) (paras. BCZ113-BC118)

Comparing proposed amendment...
BCZ113-BCZ115
Internal transfer pricing (paragraph 70) (paras. BC116-BC118)
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