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
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