IAS 36 Impairment of Assets - Summary 2021

Links to the articles mentioned in this video and related to IAS 36:
- Impairment testing in Covid-19 pandemic:
- How to make cash flow projections for impairment tests:
- Example: Cash flow projections and value in use under IAS 36
- How to test goodwill for impairment:
Visit our website for great discussion with many practical advices on this standard.
This is just the short executive summary of IAS 36 and does NOT replace the full standard - you can see the full text on IFRS Foundation's website.

Summary