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Needed help with understanding what this para (114) in IAS 36 means;

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  • December 25, 2019 at 10:16 am
    Needed help with understanding what this para (114) in IAS 36 means; 2
    faeqquadri
    Participant

    An impairment loss recognised in prior periods for an asset other than
    goodwill shall be reversed if, and only if, there has been a change in the
    estimates used to determine the asset’s recoverable amount since the last
    impairment loss was recognised.

    December 29, 2019 at 4:09 pm
    Needed help with understanding what this para (114) in IAS 36 means; 3
    P2-D2
    Keymaster

    Hi,

    What is it exactly that you do not understand about it, please?

    Thanks

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