alleryStart learning →Is the list of impairment indications in Ind AS 36 exhaustive?
AYes, only listed items count
BYes, for tangible assets only
CNo, other indications may also apply
DNo, but only for goodwill
Answer & Solution
Correct answer: C. No, other indications may also apply
The list is a minimum set, and an entity may identify other indications that require a recoverable amount estimate.
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