Description
An asset should not be carried at an amount which exceeds its recoverable amount. To ensure this, the asset needs to be impaired if the recoverable amount of the asset is less than its carrying amount. This Standard requires an entity to recognise this impairment loss. Ind AS 36 also specifies when an entity would reverse an impairment loss and the disclosures required to provide relevant information to the users of the financial statements. With more than 35+ practical examples, this e-Book is a complete guide in applying this Standard.
Sanchita Das –
well written! very helpful
Anubhav Prakash (verified owner) –
This great book gets right to the point and tells you what you need to know about impairment of assets. Examples are good.
Darshini Pandiarajan (verified owner) –
I liked the book. It was very useful. The illustrations and the examples helped me in getting better clarity on the concepts. I landed on your book when searching for a specific doubt, and I got it cleared.
Just a suggestion, I think it would be an additional benefit if more flowcharts or mind maps were used in the explanations. Since that would make stuff more simplified to understand.
ishan kanoria –
outstanding! kudos!
Vikalp Mehta (verified owner) –
The author has used simple language and practical examples and that makes the standard easier to learn