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Should building be tested for impairment annually?

topcattopcat Trusted RegularRegistered Posts: 452
I think it should be as Osborne says so in the tutorial but in a kapaln question/answer it says it shouldn't. Can anyone clarify please?

Comments

  • Clintm15Clintm15 Well-Known FarehamRegistered Posts: 247
    Yes, most tangible assets are tested for impairment annually under IAS 36, with the exception of inventories and a few others.
    AAT
    Level 2 - 2011
    Level 3 - 2012
    Level 4 - 2013

    ACCA
    F4 - Corporate Law - Dec 2015 (passed)
    F5 - Performance Management - Dec 2014 (passed)
    F6 - Taxation - Dec 2013 (passed)
    F7 - Financial Reporting - Jun 2014 (passed)
    F8 - Audit & Assurance - Dec 2015 (passed)
    F9 - Financial Management - Jun 2015 (passed)
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