IAS 36 seeks to ensure that an entity's assets are not carried at more than their recoverable amount (i.e. the higher of fair value less costs of disposal ...Thissiteusescookiestoprovideyouwithamoreresponsiveandpersonalisedservice.Byusingthissiteyouagreetoouruseofcookies.Pleasereadourcookienoticeformoreinformationonthecookiesweuseandhowtodeleteorblockthem.Thefullfunctionalityofoursiteisnotsupportedonyourbrowserversion,oryoumayhave'compatibilitymode'selected.Pleaseturnoffcompatibilitymode,upgradeyourbrowsertoatleastInternetExplorer9,ortryusinganotherbrowsersuchasGoogleChromeorMozillaFirefox.IASplusIASplusGlobal(English)Global(English)Global(Deutsch)Canada(English)Canada(Français)UnitedKingdom(English)LoginorRegisterDeloitteUser?LoginLoginNamePasswordLoginRegister|ForgotpasswordWelcomeMyaccountLogoutIASplusGlobal(English)Global(English)Global(Deutsch)Canada(English)Canada(Français)UnitedKingdom(English)Togglenavigation⋮SearchsiteTogglenavigationHomeNewsPublicationsMeetingsStandardsProjectsJurisdictionsResourcesMyIASPlusTopicsCommunicationsTogglenavigation⋮SearchsiteNavigationStandardsEffectivedatesInternationalFinancialReportingStandardsInternationalAccountingStandardsIFRICInterpretationsSICInterpretationsOtherpronouncementsNavigationInternationalAccountingStandardsIAS1—PresentationofFinancialStatementsIAS2—InventoriesIAS7—StatementofCashFlowsIAS8—AccountingPolicies,ChangesinAccountingEstimatesandErrorsIAS10—EventsAftertheReportingPeriodIAS11—ConstructionContractsIAS12—IncomeTaxesIAS14—SegmentReporting(Superseded)IAS15—InformationReflectingtheEffectsofChangingPrices(Withdrawn)IAS16—Property,PlantandEquipmentIAS17—LeasesIAS18—RevenueIAS19—EmployeeBenefits(2011)IAS19—EmployeeBenefits(1998)(superseded)IAS20—AccountingforGovernmentGrantsandDisclosureofGovernmentAssistanceIAS21—TheEffectsofChangesinForeignExchangeRatesIAS22—BusinessCombinations(Superseded)IAS23—BorrowingCostsIAS24—RelatedPartyDisclosuresIAS26—AccountingandReportingbyRetirementBenefitPlansIAS27—SeparateFina