Global Standards for the world economy

Thursday 04 March 2021

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IFRS Interpretations Committee

Recoverable Amount Disclosures for Non-Financial Assets

 Narrow-scope amendment

IAS 36 Impairment of Assets: Recoverable Amounts Disclosures for Non-Financial Assets

The objective of the project is to amend the disclosure requirements in IAS 36 Impairment of Assets with regard to the measurement of the recoverable amount of impaired assets that were made as a consequence of issuing IFRS 13 Fair Value Measurement in May 2011.

Project stages

Completion date: May 2012
Completion date: March 2013
Completion date: May 2013