IAS 36 ImpairmentForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IAS 36 ImpairmentThis topic has 1 reply, 2 voices, and was last updated 6 years ago by P2-D2.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts January 22, 2018 at 3:47 pm #432113 crashessMemberTopics: 2Replies: 2☆Hi,I went through the open tuition lecture on the impairment and it said that the impairment should be charged in the following way :1) Specific assets 2) Goodwill 3) Pro-rata on the remaining assetsHowever, when I refer to Q2(c) March/June 2017 paper, the impairment is charged by :1) Goodwill 2) Pro-rata on the remaining assetsCould you clarify the differences?Thanks in advance. January 29, 2018 at 10:21 pm #433900 P2-D2KeymasterTopics: 4Replies: 7054☆☆☆☆☆Hi,Perhaps there are no specific assets to impair in the question that you are referring to, hence the impairment goes directly to goodwill first.ThanksAuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In