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ias 16 and 36

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › ias 16 and 36

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by MikeLittle.
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  • November 18, 2015 at 6:46 am #283447
    mubambe2
    Member
    • Topics: 2
    • Replies: 0
    • ☆

    what is the difference between revalution of assets and asset impairment?

    November 18, 2015 at 6:48 am #283449
    MikeLittle
    Keymaster
    • Topics: 26
    • Replies: 22714
    • ☆☆☆☆☆

    An impairment always leads to a reduction of an asset.

    As a result of a revaluation, the value of an asset may be increased or it may need to be reduced (impaired)

    All elephants are animals but not all animals are elephants!

    All impairments are the result of a revaluation, but not all revaluations result in an impairment

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