IAS 36: Impairment of Assets
Requirements to ensure assets are not carried at more than their recoverable amount, including cash-generating unit (CGU) identification and impairment testing.
Pourquoi IAS 36 est important
Annual goodwill impairment tests, plus indicator-based tests for other long-lived assets, are heavily inspected. Bad assumptions in a discounted-cash-flow model cascade.
Référentiel: International Accounting Standards (IAS)
IAS were issued by the IASC before being superseded by the IASB. Many IAS remain in force and are part of IFRS as adopted in Canada.
Source principale: IFRS Foundation
Questions fréquentes
Qu'est-ce que IAS 36 ?
Requirements to ensure assets are not carried at more than their recoverable amount, including cash-generating unit (CGU) identification and impairment testing.
Pourquoi IAS 36 est-il important pour un audit ?
Annual goodwill impairment tests, plus indicator-based tests for other long-lived assets, are heavily inspected. Bad assumptions in a discounted-cash-flow model cascade.
À quel référentiel appartient IAS 36 ?
IAS 36 relève de : International Accounting Standards (IAS). IAS were issued by the IASC before being superseded by the IASB. Many IAS remain in force and are part of IFRS as adopted in Canada.
Normes connexes — International Accounting Standards (IAS)
Voyez comment Auditus vérifie IAS 36
Auditus.ai exécute des mandats PCAOB, ISA et NCA de bout en bout et cite la norme exacte derrière chaque constatation, y compris IAS 36.