Global Standards for the world economy

Saturday 21 September 2019

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Discussions on proposed narrow-scope amendment to IAS 36 Impairment of Assets

 23 April 2013

The IASB met on 23 April 2013 to analyse comment letters received on the Exposure Draft ED/2013/1 Recoverable Amount Disclosures for Non-Financial Assets (Proposed Amendments to IAS 36) that was published in January 2013. On the basis of respondents’ comments, the IASB tentatively decided to proceed with the final amendments subject only to minor drafting modifications.