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Ind AS 36

Governs impairment of assets — when and how to test whether an asset's carrying amount exceeds its recoverable amount.

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Related terms

  • Ind AS 33

    Governs the computation and disclosure of earnings per share (EPS), both basic and diluted.

  • Ind AS 34

    Governs interim financial reporting — the minimum content and principles for financial statements covering a period shorter than a full financial year.

  • Ind AS 37

    Governs provisions, contingent liabilities and contingent assets, including the recognition criteria that distinguish a provision from a mere disclosure.

  • Ind AS 38

    Governs intangible assets, including the criteria for recognising internally generated intangibles such as capitalised development costs.

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231 terms in total, or go deeper with working procedures and worked examples in the resource library.

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