Get the full guide and IAS 36 practical checklist here: https://www.cpdbox.com/ias-36-impairment-assets/
I walk you through IAS 36 impairment test using a numerical example with calculation in Excel that you can apply to any test.
You will see:
0:00 Intro: About this lecture
0:30 The basic rule of IAS 36
1:10 Example
2:29 Step #1: Determine FV - costs of disposal
3:15 Step #2: Calculate value in use
6:01 Step #3: Determine recoverable amount and impairment loss
6:50 Recognize the loss (journal entry)
📘 Grab the free PDF download IFRS Practical Pack here:
→ https://www.cpdbox.com/
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#IFRS #Accounting
