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Disclosing Key Assumptions under IAS 36: A Practical Guide for High-Risk Sectors
July 26, 2025by Dr Dawkins Brown
In today’s dynamic business environment, assumptions play a critical role in financial reporting, particularly for companies operating in sectors exposed to significant climate-related and regulatory risks. IAS 36 Impairment of Assets requires entities to disclose key assumptions used in determining recoverable amounts of cash-generating units (CGUs). These assumptions are vital because even minor changes can...
