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- W4312471805 abstract "AbstractThe paper studies practical aspects of the application of IAS 36 “Impairment of Assets” in respect of non-financial non-current assets of companies and the reflection of their impairment in the financial statements following international standards. The paper aims to analyze the existing approaches to reflecting non-financial non-current assets impairment in the accounting financial statements under IFRS and Russian Accounting Standards (RASs). The aftermath of COVID-19 caused a significant increase in economic uncertainty for companies. The authors examine the specifics of impairment of non-financial non-current assets and the presentation of the result of impairment in the financial statements under IFRS under RAS. The application of the provisions of IAS 36 if necessary, the impairment of non-financial non-current assets and reflection of its results in the financial statements will allow Russian companies to form the most correct information, which will be valuable for users to assess its financial position, considering the effect of asset impairment. In this case, the reporting organization must also disclose this information in its accounting policy.KeywordsAccounting financial statementsIFRSImpairment of assetsNon-financial non-current assetsProfessional judgmentJEL ClassificationM41M21G12" @default.
- W4312471805 created "2023-01-05" @default.
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- W4312471805 date "2022-01-01" @default.
- W4312471805 modified "2023-09-27" @default.
- W4312471805 title "Impairment of Non-financial Non-current Assets Under IFRS in the COVID-19 Pandemic" @default.
- W4312471805 cites W2909141058 @default.
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- W4312471805 doi "https://doi.org/10.1007/978-3-031-04289-8_53" @default.
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