CERTYNEX IFRS ACADEMY

The Castelmar group reviews the assets in its statement of financial position. Which of them fall under IAS 36 for impairment? (Several answers possible.)

Trade receivables within the scope of IFRS 9.

An investment in a joint venture.

Contract assets arising from contracts with customers.

An owner-occupied building accounted for under the revaluation model.

Assets arising from employee benefits.