IAS 36 – Indications that an impairment has reversed? Home › Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA P2 Exams › IAS 36 – Indications that an impairment has reversed? This topic contains 1 reply, has 2 voices, and was last updated by MikeLittle 4 years, 9 months ago. Viewing 2 posts - 1 through 2 (of 2 total) Author Posts November 16, 2010 at 3:59 am huulocParticipant Hi Mike, May I be right if actual events or circumstances are better that predictions, impairment should be reversed? Please advise me. Many thanks. BRs – DHL November 18, 2010 at 7:04 pm MikeLittleKeymaster That sounds to be correct – it would be a revision to an accounting estimate. I have no experience of this point in practice, so I’m not going to say “Oh, absolutely correct, yes”, but it sounds to be a sensible rationalisation Author Posts Viewing 2 posts - 1 through 2 (of 2 total) You must be logged in to reply to this topic.