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IASB publishes Exposure Draft: Recoverable Amount Disclosures for Non-Financial Assets (Proposed Amendments to IAS 36)

 18 January 2013

The International Accounting Standards Board (IASB) today published for public comment an Exposure Draft of proposed modifications to the disclosures in IAS 36 Impairment of Assets for the measurement of the recoverable amount of impaired assets. Those disclosure requirements were introduced by IFRS 13 Fair Value Measurement, issued in May 2011.

The Exposure Draft can be accessed via the ‘Comment on a proposal’ page.  The IASB requests comments on these proposals by 19 March 2013.

Printed copies of the Exposure Draft will be available from our Web Shop.



Mark Byatt, Director of Communications and External Affairs, IFRS Foundation
Telephone: +44 (0)20 7246 6472

Chris Welsh, Communications Manager, IFRS Foundation
Telephone: +44 (0)20 7246 6495