Treatment of impairment loss while preparing financial statements as per AS, IND AS & IFRS (Latest)

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Impairment means weakening of Asset. As per INDAS and IFRS Standards, entities should include impairment loss in the financial statements. The relevant Accounting Standards relating to Impairment loss are the following:- a. INDAS 36b. IAS 36c. AS 28 There is no major difference between I
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CMA SIVAKUMAR A,ACMA.

About the Author

Assistant professor of commerce,SreeNeela kanta Govt Sanskrit College,Pattambi,kerala

I am CMASIVAKUMAR.A,ACMA. Member of Cost Accountants of India.Membership No-46472 Assistant Professor of Commerce,Sree Neelakanata Govt.Sanskrit College,Pattambi,Kerala I have both teaching experience and Accounting Experience. Teacher from 2001.My Qualifications are CMA,ACMA,M.com,DCA,NET,SET,HDC,IIT Ro ... Read more

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