Impairment disclosures

Learning objectives

• Identify that the disclosures about impairment are governed by IAS 36.L3

Normative references

• IAS 16 §78Information on impaired property, plant and equipment is disclosed in accordance with IAS 36, in addition to the information required by para. 73(e)(iv) to (vi).

Original summaries of the paragraphs (reference register), never a quotation of the standard.

1 question

• True or false? For impaired property, plant and equipment, the entity discloses the impairment information required by IAS 36, in addition to the movements shown in the carrying amount reconciliation required by IAS 16.L3