Please enable JavaScript.

Coggle requires JavaScript to display documents.

IAS 36: Impairment - Coggle Diagram

- - - - Costs incurred bring asset to condition of sale
      - EXCL Finance costs & Income Taxes
    - - Para 30 >>
        
        pre-tax rate
        
        excl finance costs & Tax
      - Para 33 >> estimate CF
- - - - Increase CA to RA but LIMITED to CA if there was no impairment at all
    - - Allocate reversal pro-rata (122)
      - CA shall not exceed:
        a) Recoverable amount
        b)carrying amount if NO impairment
    - - NO reversal at all