Indicators – NBC Institute

FR – Nov 2015 – L2 – Q4a – Impairment of Assets (IAS 36)

List external and internal factors an entity should consider to assess asset impairment.

Question

The purpose of IAS 36: Impairment of Assets is to provide entities with guidance to determine whether an asset is impaired and how the impairment should be recognized.

Required:
a. In assessing whether there is an indication that an asset may be impaired, what factors should an entity consider?

Answer

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Tags: Assets, IAS 36, Impairment, Indicators
Level: Level 2

Topic: Impairment of Assets (IAS 36)
Series: NOV 2015

Question Tag: Indicators

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FR – Nov 2015 – L2 – Q4a – Impairment of Assets (IAS 36)

List external and internal factors an entity should consider to assess asset impairment.

FR – Nov 2015 – L2 – Q4a – Impairment of Assets (IAS 36)

List external and internal factors an entity should consider to assess asset impairment.

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Question Tag: Indicators

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FR – Nov 2015 – L2 – Q4a – Impairment of Assets (IAS 36)

List external and internal factors an entity should consider to assess asset impairment.

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FR – Nov 2015 – L2 – Q4a – Impairment of Assets (IAS 36)

List external and internal factors an entity should consider to assess asset impairment.

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