Authority and currency
About this authority
- Publisher
- IFRS Foundation
- Standing
- Primary authority
- Version
- IAS 36 overview accessed 2026-08-25
- Relevant parts
- Official overview; recoverable amount, cash-generating units, and reversal summary
- Currency
- current · checked Aug 25, 2026
IAS 36 compares carrying amount with recoverable amount, which is based on recovery through use or sale. It also permits some reversals, subject to a limit. The course keeps this analysis separate from the US-GAAP held-and-used impairment sequence.