IAS 36 Impairment of assets

The objective of IAS 36 Impairment of assets is to make sure that entity’s assets are carried at no more than their recoverable amount.

The Standard also defines when an asset is impaired, how to recognize an impairment loss, when an entity should reverse this loss and what information related to impairment should be disclosed in the financial statements.

Please follow the link below to download our full newsletter.

English version

Vietnamese version

How can we help you?

Contact us by phone +84 28 3827 5026 (HCMC office) / +84 24 3795 5353 (Hanoi office) or submit your questions, comments, or proposal requests.

Contact us