Describe circumstances that may indicate that a company’s assets may

  

Describe circumstances that may indicate that a company’s assets may have become impaired. 

Define the impairment loss  

When should companies carry out a review for impairment of assets? 

IAS 37

Define the following terms relating to IAS 37.

(a) Contingent assets

(b) Liability

(c) Contingent liability 

(d) Provision 

 

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