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Accounting considerations related to COVID-19 — IAS 36 — Impairment of assets

Published on: 29 Apr 2020

Entities will need to assess whether the impact of COVID-19 has potentially led to the impairment of assets that are covered by IAS 36 Impairment of Assets. The financial performance of an entity, including estimates of future cash flows and earnings, may be significantly affected by the direct or indirect impacts of recent and ongoing events relating to the COVID-19 pandemic.

This video is part of our series of videos on accounting considerations with regard to COVID-19.

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Correction list for hyphenation

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