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The interaction between IFRS 16 and IAS 36 Impairment of Assets
We discuss the interaction of IFRS 16 and IAS 36, how right-of-use assets are assessed for impairment and measurement of the impairment charge.
Welcome to the latest episode in this series of EY videos on the implementation of the new leases standard, IFRS 16, which has become effective this year.
The objectives of these short videos are to provide helpful reminders during the first year that IFRS 16 is effective and to share with you some of the latest insights which could affect IFRS reporters.