Global Standards for the world economy

Tuesday 18 December 2018

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IAS 36 Impairment of Assets–Recoverable amount and carrying amount of a cash generating unit


 Issues rejected—agenda decision

IAS 36 Impairment of Assets – Recoverable amount and carrying amount of a cash generating unit

The Interpretations Committee received a request to clarify the application of paragraph 78 of IAS 36 Impairment of Assets. This paragraph sets out the requirements for considering recognised liabilities in determining the recoverable amount of a cash-generating unit (CGU) within the context of an impairment test for a CGU.

Project stages

Board deliberations

Expected completion date of phase: May 2016