Impairment of Assets (IAS 36 / Section 27)

Tier-3 scope

For typical SME clients, impairment is indicator-driven and assessed annually as part of close. The full IAS 36 machinery (annual mandatory test of goodwill, cash-generating unit determination, value-in-use cash-flow projections with discount rates) becomes load-bearing for asset-intensive or M&A-active clients. Build the indicator-based assessment first; build full machinery when required.

Required first reads

• doctrine/accounting-finance-doctrine.md
• doctrine/references/ifrs-for-smes-default.md (Section 27)
• doctrine/references/full-ifrs-overlay.md (IAS 36)
• doctrine/references/chart-of-accounts.md

Indicators

External: