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This is the Impairment of non-financial assets section of Viewpoint. This section includes guidance on the impairment of non financial assets under IAS 36 and FRS 102. To navigate this section, you have two options:
  1. Access key documents through the table below.
  2. View all content through the Table of Contents on the left. If the Table of Contents does not show automatically, click on the book icon (
    ). 

Key guidance documents
IFRS guidance
UK GAAP guidance
Practice aids
Areas of focus
Industry specific guidance
FRC thematic reviews
PwC IFRS Talks

© #year# PricewaterhouseCoopers LLP. This content is copyright protected. It is for your own use only - do not redistribute. These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under licence.

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This content is copyright protected. It is for your own use only - do not redistribute. These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under license.

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