CASE #005IAS 36
The Factory Everyone Pretended Was Fine.
Your mission
- Recoverable amount
- Allocating the loss to goodwill first
- Reversal and its limit
IAS 36
Impairment of Assets
Cash-generating units, recoverable amount, goodwill impairment and reversals.
Cases
OTHER STANDARDSCASES
- IFRS 3Business CombinationsSoon
- IFRS 9Financial Instruments1
- IFRS 15Revenue from Contracts with Customers1
- IFRS 16Leases2
- IAS 2InventoriesSoon
- IAS 12Income Taxes1
- IAS 16Property, Plant and EquipmentSoon
- IAS 21The Effects of Changes in Foreign Exchange RatesSoon
- IAS 37Provisions, Contingent Liabilities and Contingent Assets1