IAS 36 Impairment of Assets

This white paper considers the accounting issues related to impairment tests under IAS 36 Impairment of Assets in the telecommunications industry. The paper:
  • Introduces the relevant IFRS pronouncements
  • Examines the procedures required when conducting impairment tests (particularly in relation to goodwill)
  • Explains the major financial statement disclosures related to impairment testing
  • Gives relevant examples from the industry