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Related documents

AASB 136

Impairment of Assets

Operative Date Reporting periods beginning on or after 1 July 2025 but before 1 July 2026 that end on or after 28 February 2026

Amendments incorporated in this Version
AASB 2026-1 re Disclosures about Uncertainties in the Financial Statements [PDF 323kB]
Explanatory Statement for AASB 2026-1 [PDF 225kB]

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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The AASB issues principles-based Australian accounting, sustainability and external reporting Standards and guidance that meet user needs and enhance external reporting consistency and quality.

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