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Related documents
Related documents
AASB 136
Impairment of Assets
Operative Date
Reporting periods beginning on or after
1 January 2023
but before
1 July 2026
Interpretations
INT 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
INT 10 Interim Financial Reporting and Impairment
IASB Extras
IASB Basis for Conclusions
IFRS IC Agenda Decisions
Various agenda decisions (latest dated May 2016)
AASB Extras
Basis for Conclusions on AASB 2016-4 re Recoverable Amount of Non-Cash Generating Specialised Assets of Not-for-Profit Entities [PDF 170kB]
AASB–AUASB Joint FAQ – The Impact of Coronavirus (3/20) [PDF 862kB]
AASB Staff FAQs – Impairment of Non-Financial Assets (7/20) [PDF 472kB]
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