IAS 36: Impairment of Assets

This mind map, created using EdrawMind, provides a structured overview of IAS 36 regarding the impairment of assets. It begins with an introduction covering requirements, scope, definitions, and the process involved. The main sections delve into indications of impairment, annual impairment tests, measurement of recoverable amount, cash-generating units (CGU), reversal of impairment loss, and disclosures. Each section breaks down into specific guidelines and concepts, such as the prudence concept, exceptions under other IAS standards, and methods for estimating the recoverable amount.

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• IAS 36: Impairment of Assets

  This mind map, created using EdrawMind, provides a structured overview of IAS 36 regarding the impairment of assets. It begins with an introduction covering requirements, scope, definitions, and the process involved. The main sections delve into indications of impairment, annual impairment tests, measurement of recoverable amount, cash-generating units (CGU), reversal of impairment loss, and disclosures. Each section breaks down into specific guidelines and concepts, such as the prudence concept, exceptions under other IAS standards, and methods for estimating the recoverable amount.