Page 7 - PowerPoint Presentation
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IMPAIRMENT OF ASSETS
Prescribed study material
• Chapter on Impairment of Assets in Descriptive
Accounting, 20th edition.
• IAS 36 Impairment of Assets.
• IAS 16 Property, Plant and Equipment – IAS 16.65
and .66 on compensation for impairment.
• IFRIC 10 Interim Financial Reporting and
Impairment (level 1).
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