This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice (http://www2.deloitte.com/ca/en/legal/cookies.html) for more information on the cookies we use and how to delete or block them.

The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

IFRS in Focus — IASB proposes limited scope amendments to IAS 36

Published on: Feb 26, 2013

This newsletter describes the IASB’s proposed changes to the disclosure requirements in IAS 36 Impairment of Assets on the impairment of non-financial assets.

Download

IFRS in Focus — IASB proposes limited scope amendments to IAS 36 Image

Related Publications

IFRS in Focus — IASB amends IAS 1 and IFRS Practice Statement 2 with regard to the disclosure of accounting policies

Feb 15, 2021

IFRS in Focus — IASB amends IAS 8 to clarify the definition of accounting estimates

Feb 12, 2021

IFRS in Focus — IASB proposes new Standard on Regulatory Assets and Regulatory Liabilities

Jan 29, 2021

IFRS in Focus — IASB publishes Discussion Paper on “Business Combinations under Common Control”

Dec 01, 2020

All Related

© 2021. See Legal for more information. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited ("DTTL"), its global network of member firms and their related entities. DTTL (also referred to as "Deloitte Global") and each of its member firms are legally separate and independent entities. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.

Select language:

Centre for Financial Reporting

Centre for Financial Reporting

Deloitte User?

Centre for Financial Reporting

IFRS in Focus — IASB proposes limited scope amendments to IAS 36

Related Topics

Related news

IOSCO calls on IASB and FASB to collaborate on goodwill accounting

Impairment of non-financial assets

Discount rates

IASB publishes discussion paper on goodwill and impairment

Coronavirus is disrupting global value chains - Here’s how companies can respond

FRC publishes findings on the quality of corporate reporting in 2018/2019

Related Publications

IFRS in Focus — IASB amends IAS 1 and IFRS Practice Statement 2 with regard to the disclosure of accounting policies

IFRS in Focus — IASB amends IAS 8 to clarify the definition of accounting estimates

IFRS in Focus — IASB proposes new Standard on Regulatory Assets and Regulatory Liabilities

IFRS in Focus — IASB publishes Discussion Paper on “Business Combinations under Common Control”

Correction list for hyphenation