{"id":13380,"date":"2013-05-29T10:20:00","date_gmt":"2013-05-29T10:20:00","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=880f0ebc7d6227ead4f7c8f3bb830172"},"modified":"2013-05-29T10:20:00","modified_gmt":"2013-05-29T10:20:00","slug":"iasb-amends-ias-36-regarding-recoverable-amount-disclosures-for-non-financial-assets","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=13380","title":{"rendered":"IASB amends IAS 36 regarding recoverable amount disclosures for non-financial assets"},"content":{"rendered":"<p>The International Accounting Standards Board, as a consequential amendment to IFRS 13 &#8216;Fair Value Measurement&#8217;, modified some of the disclosure requirements in IAS 36 &#8216;Impairment of Assets&#8217; regarding measurement of the recoverable amount of impaired assets. However, one of the amendments potentially resulted in the disclosure requirements being broader than originally intended. The IASB has rectified this through the issue of &#8216;Recoverable Amount Disclosures for Non-Financial Assets (Amendments to IAS 36)&#8217;.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The International Accounting Standards Board, as a consequential amendment to IFRS 13 &#8216;Fair Value Measurement&#8217;, modified some of the disclosure requirements in IAS 36 &#8216;Impairment of Assets&#8217; regarding measurement of the recoverable amount of impaired as&#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/13380"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13380"}],"version-history":[{"count":1,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/13380\/revisions"}],"predecessor-version":[{"id":13901,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/13380\/revisions\/13901"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13380"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13380"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13380"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}