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Impairment of assets

Background

This is a joint IASB-FASB project which 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.

The final product of this project would likely be amendments to IAS 36 Impairment of Assets.

 

Current status of the project

This project is currently inactive.

 

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.