Global Standards for the world economy

Wednesday 19 December 2018

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IFRS Interpretations Committee

Impairment of Assets: Accounting for impairment testing of goodwill when non-controlling interests are recognised


 IFRS Interpretations Committee Agenda Decision

IAS 36 Impairment of Assets: Accounting for impairment testing of goodwill when non-controlling interests are recognised

Request for guidance on how an entity accounts for impairment testing of goodwill when non-controlling interest (NCI) is recognised

Project stages

Deliberations

Stage completed May 2011