Carrying Amount Vs Fair Value
Contents IFRIC 1 — Changes in Existing Decommissioning, Restoration and Similar Liabilities Derecognition (retirements and disposals) Handbook: Fair value measurement History of IAS 16 If separate financial statements of the subsidiary are prepared, the subsidiary should assess if a triggering event has occurred for an impairment test on its long-lived assets. If so, such test …