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IAS 36: IMPAIRMENT - Coggle Diagram
IAS 36: IMPAIRMENT
APPLIED TO
IAS 40
Subsidiaries
IAS 38
associates
IAS 16
Joint ventures
NOT APPLIED TO
IAS 40
IFRS 9
IFRS 5
IFRS 3
IAS 2
DEFINITIONS
Recoverable amount
Impairment loss
Value in use
FV - cost to sell
INDICATORS
Internal
External
adverse changes
interest rates
market value
carrying amount
OBJECTIVE
ensure assets not carried at values > recoverable amounts