Welcome to the website of the IFRS Foundation and the IASB

Saturday 29 November 2014

Banner graphic

Due Process documentation and DPOC correspondence


 Recoverable amount disclosures for non-financial assets (proposed amendments to IAS 36)


Due Process documentation for the Recoverable amount disclosures for non-financial assets (proposed amendments to IAS 36) project.

2013

 

April 2013 IASB meeting paper 14B: IFRS 13 Fair Value Measurement: IAS 36 Impairment of Assets narrow-scope amendment—Recoverable Amount Disclosures—Summary of due process followed [PDF]

Related information