[ Ссылка ]
Links to the articles mentioned in this video and related to IAS 36:
- Impairment testing in Covid-19 pandemic: [ Ссылка ]
- How to make cash flow projections for impairment tests: [ Ссылка ]
- Example: Cash flow projections and value in use under IAS 36 [ Ссылка ]
- How to test goodwill for impairment: [ Ссылка ]
Visit our website for great discussion with many practical advices on this standard.
This is just the short executive summary of IAS 36 and does NOT replace the full standard - you can see the full text on IFRS Foundation's website.
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