Exposure Draft and comment letters—Recoverable Amount Disclosures for Non-Financial Assets (Proposed Amendments to IAS 36)


On 18 January 2013 the International Accounting Standards Board (IASB) published for public comment an Exposure Draft of proposed modifications to the disclosures in IAS 36 Impairment of Assets for the measurement of the recoverable amount of impaired assets. Those disclosure requirements were introduced by IFRS 13 Fair Value Measurement, issued in May 2011.

The Exposure Draft was open for comment until 19 March 2013.

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Comment letters are public and all comment letters received on the due process document can be accessed below.

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