1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
Date-stamp loading
  1. IAS 36: Impairment of Assets
  2. IAS 36: Basis for Conclusions
  3. Transitional provisions (paragraphs 138-140) (paras. BC210-BC228C)
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Transitional provisions (paragraphs 138-140) (paras. BC210-BC228C)

Comparing proposed amendment...
BC210-BC215
Transitional impairment test for goodwill (paras. BC216-BC222)
Transitional impairment test for indefinite‑lived intangibles (paras. BC223-BC226)
Early application (paragraph 140) (paras. BC227-BC228)
Transitional provision for Improvements to IFRSs (2009) (para. BC228A)
Transition provisions for Recoverable Amount Disclosures for Non-Financial Assets (paras. BC228B-BC228C)
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