Doel Mehra
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What does contents of IFRS IAS 36 “Impairment of Assets” includes?
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Princy
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IAS 36 “Impairment of Assets”
- – Introduction;
- – The procedure fortesting for impairment;
- – The causesof impairment;
- – Definition of cash-generating unit;
- – Calculation of recoverable amount;
- – Restoration of impaired assets;
- – Disclosure.
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