This publication is intended to assist businesses in preparing financial reports in Vietnam in identifying important tasks of converting from VAS to IFRS.
This publication is divided into 7 contents with the goal of helping financial report preparers determine which conversion tasks are important to perform:
- Overview of IAS 36
- Scope
- Definitions
- Identifying an asset that may be impaired
- Measuring recoverable amount
- Recognising and measuring an impairment loss
- Reversing an impairment loss