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. Changes as a result of IFRS 13 Fair Value Measurement (paras. BC209B-BC209Q)
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Changes as a result of IFRS 13 Fair Value Measurement (paras. BC209B-BC209Q)

Comparing proposed amendment...
BC209B-BC209D
Recoverable Amount Disclosures for Non-Financial Assets (paras. BC209E-BC209Q)
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