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Application Review Of Ias 36: The Issues Companies Face Regarding Impairment Of Assets

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  • Savelyeva Alina

Abstract

This article is mainly based on IAS 36 Impairment of Assets with focus on the impairment of property, plant and equipment, intangible assets and goodwill. Taking into consideration all the peculiarities usually occurred during the process of impairment, it is important to understand whether the impairment test is required and how to measure and allocate the impairment loss if this is the case. This article will cover main indicators of impairment within the scope of IAS 36, determination of Cash Generating Units (CGUs) and also recognition of the impairment loss and its allocation to the CGUs.

Suggested Citation

  • Savelyeva Alina, 2014. "Application Review Of Ias 36: The Issues Companies Face Regarding Impairment Of Assets," Economy & Business Journal, International Scientific Publications, Bulgaria, vol. 8(1), pages 25-35.
    • Handle: RePEc:isp:journl:v:8:y:2014:i:1:p:25-35
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