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impairment

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › impairment

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by P2-D2.
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  • December 2, 2020 at 10:34 am #597370
    Noah098
    Member
    • Topics: 935
    • Replies: 352
    • ☆☆☆☆☆

    “IAS 36 requires that at each reporting date, an entity must assess whether there are indications of impairment.”

    sir this means every quarter assessment for impairment, right? Because that’s when company’s have to report their earnings and publish their financial statements.

    Could you please corroborate sir?

    December 5, 2020 at 8:49 am #597719
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7163
    • ☆☆☆☆☆

    Hi,

    No, the reporting date is the financial year end for most companies. It would be too onerous to do this on a more regular basis for smaller entities.

    Thanks

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