Summary
Summary IAS 36 impairments
- Course
- Institution
This summary contains examples on how to attempt IAS 36 questions with clear steps as well as summaries
[Show more]
Seller
Follow
Talizamazoue
Reviews received
Content preview
IAS 36 :Impairment of
assets
, Profit before tax note
2020 2019
Expenses
Amortisation
included in ‘other expenses’ in the statement of comprehensive
income
Impairment loss
as included in ‘other expenses’ in the statement of comprehensive
income
Research costs
Incomes
Reversal of previously recognised impairment loss
(Included in ‘other income’ in the statement of comprehensive
income
Profit with exchange of licence
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller Talizamazoue. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $2.75. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
50843 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy study notes for 14 years now