IASB publishes Exposure Draft: Recoverable Amount Disclosures for Non-Financial Assets (Proposed Amendments to IAS 36)

The IASB requests comments on these proposals by 19 March 2013.

The International Accounting Standards Board (IASB) has 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.

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