Impairment of Assets

Chronology

  • Part of the IASB's short-term convergence project, which is already on the agenda

Background

This project would examine issues addressed in existing standards on impairment to arrive at a common resolution. Issues might include: use of impairment triggers, definition of impairment, and reversals of impairment losses. A final product on this project would likely amend IAS 36, Impairment of Assets. It is a joint project with the FASB.

Timetable

Project Summary


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