IFRS IN PRACTICE 2020-2021
10 August 2020
BDO has released its most up to date guidance on IAS 36, Impairment of Assets. The recent effects of COVID-19 have highlighted the amount of complexity that may arise as entities apply IAS 36 to test for impairment on their PP&E, lease assets, goodwill and intangibles.
The publication may be accessed here : IFRS IN PRACTICE 2020-2021