IFRS Hub

An overview of IAS 36’s main requirements and an outline of the major steps in applying them in practice.

We are pleased to share Example consolidated financial statements 2022 to assist you in your preparation of your financial statements inline with the latest International Financial Reporting Standards (IFRS) changes.

This publication is designed to give preparers of IFRS financial statements a high-level awareness of recent changes to International Financial Reporting Standards. It covers both new Standards and Interpretations that have been issued and amendments made to existing ones.

This article considers some regularly encountered application issues when applying IAS 36.

This article provides a summary of the IAS 36 disclosure requirements and highlights particular areas of focus for regulators, including select illustrative examples for these areas of focus.

This article focuses on part of this step; reversing impairment losses.