IAS 36 Impairment Test Example (step by step)
Get the full guide and IAS 36 practical checklist here: https://www.cpdbox.com/ias-36-impairm... I walk you through IAS 36 impairment test using a numerical example with calculation in Excel that you can apply to any test. You will see: 0:00 Intro: About this lecture 0:30 The basic rule of IAS 36 1:10 Example 2:29 Step #1: Determine FV - costs of disposal 3:15 Step #2: Calculate value in use 6:01 Step #3: Determine recoverable amount and impairment loss 6:50 Recognize the loss (journal entry) 📘 Grab the free PDF download IFRS Practical Pack here: → https://www.cpdbox.com/ 🧠 Want to master IFRS in practice, not just theory? Check out Silvia’s full IFRS course here: https://www.cpdbox.com/ifrs-kit/ 📬 Join 60,000+ IFRS professionals – get Silvia’s free newsletter & mini-course: https://www.cpdbox.com/ — #IFRS #Accounting

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