Summary
Summary IAS 36 impairments
- Course
- Financial Accounting 379
- Institution
- Stellenbosch University (SUN)
This summary contains examples on how to attempt IAS 36 questions with clear steps as well as summaries
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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
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