IAS 36 IMPAIRMENT OF ASSETS

1. Establishes procedures for an entity to ensure that its assets are accounted for at an amount that is not more than recoverable

1.1. Recoverable amount

1.1.1. is the amount that exceeds the carrying amount of an asset or cash-generating unit to its recoverable amount

2. Scope

2.1. applies to everyone except

2.1.1. - Assets arising from contracts - Building - Deferred tax assets - Assets from employee benefits - Assets scope IFRS 9 - Inventories

3. Regular impairment analysis

3.1. 1. For intangible assets with an indefinite view

3.2. 2. Intangible assets not yet available for use

3.3. 3. Cash generating units where goodwill has been focused

4. When impairment is reversed

4.1. - Indicator that the asset has increased significantly during the period

4.2. - Positive present or future changes in context

4.3. - Decreases in the interest rate that affect the measurement of the use of the asset

4.4. - Changes in the use of an asset in the period