Home  Journals  International Accounting  15(147) - 2010 November

Recognition and measurement of impairment losses for individual assets according to IAS 36

Available online: 8 November 2010

Subject Heading: REPORTING REFORMING

JEL Classification: 

This work presents the procedure of impairment testing for an individual asset prescribed by International Accounting Standard 36 Impairment of Assets. A special attention is given to the indicators of impairment of assets, to the issues of determining the recoverable amount for an individual asset, its fair value and its value in use. Method of determining an impairment loss for an individual asset and its reporting is examined.

Keywords: asset, impairment, loss, international standards

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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