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Friday 28 November 2014

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IFRS Interpretations Committee

Recoverable Amount Disclosures for Non-Financial Assets


 Issues considered but not included in the Annual Improvements to IFRS project

IAS 36 Impairment of Assets: Recoverable Amounts Disclosures for Non-Financial Assets

The objective of the project is to amend the disclosure requirements in IAS 36 Impairment of Assets with regard to the measurement of the recoverable amount of impaired assets that were made as a consequence of issuing IFRS 13 Fair Value Measurement in May 2011.

Project stages

Stage completed: May 2012
Completed: March 2013
Expected completion date: May 2013