Link with IAS 36

Learning objectives

• Explain that the IAS 36 impairment test applies to the entire net investment.L3

Normative references

The syntheses of the reference register are written in French: only the paragraph reference is shown here.

1 question

• Alba SA must test the net investment in Brise, an associate, whose whole carrying amount, including goodwill, is 2,000,000. There is objective evidence of impairment. How does it apply IAS 36?L3