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. Testing indefinite‑lived intangibles for impairment (paras. BC119-BC130)
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Testing indefinite‑lived intangibles for impairment (paras. BC119-BC130)

Comparing proposed amendment...
BC119-BC120
Frequency and timing of impairment testing (paragraphs 9 and 10(a)) (paras. BC121-BC128)
Measuring recoverable amount and accounting for impairment losses and reversals of impairment losses (paras. BC129-BC130)
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