May 2022
Intermediate to advanced
1024 pages
38h 5m
English
Content preview from Wiley 2022 Interpretation and Application of IFRS Standards
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13IMPAIRMENT OF ASSETS AND NON‐CURRENT ASSETS HELD FOR SALE
INTRODUCTION
This chapter deals both with IAS 36, Impairment of Assets, and IFRS 5, Non‐Current Assets Held for Sale and Discontinued Operations. IAS 36 identifies when the carrying amount of a certain asset needs to be reduced to its recoverable amount. IFRS 5 determines the treatment of non‐current assets held for sale and discontinued operations. An impairment exists when the recoverable amount (the higher of fair value less cost to sell and value in use) is less than the carrying amount. This ...
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