Written by: Barbora Choi on Thu Aug 21

IAS 36 Impairment of Assets: Value in Use

Calculation of Value in Use: Proposals by the IASB Exposure Draft: Business Combinations, Goodwill and Impairment

  • Asset Impairment

    • “The value is in the worth, not in the number.”

    In case you missed it.

    The latest status on the IASB project "Business Combinations, Goodwill and Impairment" (BCDGI), based on the July Update and podcast.

    Main points, current status and recap of the basics concerning the calculation of Value in Use⏩

    opening quote from Aesop’s Fables, via Goodreads.

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