ACCA Strategic Business Reporting SBR IAS 36 Impairment of Assets Summary
Channel: ACCA and CIMA Tuition & Revision Online Course
Date: 2024-03-06

The ACCA SBR exam in 2024 puts a strong spotlight on understanding IAS 36 Impairment of assets. Given the turbulence caused by ongoing conflicts worldwide and the lingering effects of the COVID-19 pandemic, asset values have been wildly fluctuating. This makes IAS 36 a key standard to grasp, especially in learning how to figure out the recoverable amount of long-term assets and spotting signs that an asset might be worth less than we thought.

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