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ias36 impairement loss

Forums › ACCA Forums › ACCA FR Financial Reporting Forums › ias36 impairement loss

  • This topic has 1 reply, 2 voices, and was last updated 11 years ago by MikeLittle.
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  • September 10, 2013 at 4:08 pm #140264
    metehullah
    Member
    • Topics: 1
    • Replies: 0
    • ☆

    the impairement loss is deducted from the same non current asset revalvation resurve in other comprehensive income statement reported, it as well effect the equity portion means deduct from there aswell in the statement of changes in equity?

    September 10, 2013 at 5:53 pm #140276
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23327
    • ☆☆☆☆☆

    If I have understood your question correctly, then yes, it will be shown in both Comprehensive Income AND Statement of Changes in Equity

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