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  • IFRS IN PRACTICE 2020-2021

    IAS 36 Impairment of Assets
    Including guidance on the impact of COVID-19



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