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PSAB - Impairment of Non-financial Assets [Research]

Proposed changes:

The objective of this project is to provide Canadian guidance on the impairment of non-financial assets that have service potential.

Next steps:

To be determined

Last updated:

June 2012


The project will focus on addressing the impairment of tangible capital assets that provide service benefits. Deferred maintenance issues will also be considered. The project will define impairment, and provide guidance on assessment, recognition, measurement and disclosure of impairment losses

Other developments

June 2012

In June 2012, the PSAB approved a project proposal for this project.

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