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IAS 36 — Items not added to the agenda


This page presents a summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 36 Impairment of Assets together with the Committee's public explanation of the reasons for not adding those items to its agenda.

Related Discussions

  • IAS 36 — Calculation of value in use

  • Nov 04, 2010

  • The Committee received a request for clarification on whether estimated future cash flows expected to arise from dividends, that are calculated using dividend discount models (DDMs), are an appropriate cash flow projection when determining the calculation of value in use of a cash generating unit (CGU) in accordance with paragraph 33 of IAS 36.

  • IAS 36 — Identifying cash-generating units in the retail industry

  • Mar 08, 2007

  • The IFRIC was asked to develop an Interpretation on whether a cash-generating unit (CGU) could combine more than one individual store location. The submitter developed possible considerations including shared infrastructures, marketing and pricing policies, and human resources.