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MC Question 17
IAS 36 Impairment of Assets contains a number of examples of internal and external events which may indicate the impairment of an asset.
In accordance with IAS 36, which of the following would definitely NOT be an indicator of the potential
impairment of an asset (or group of assets)?
| A | An unexpected fall in the market value of one or more assets |
|---|---|
| B | Adverse changes in the economic performance of one or more assets |
| C | A significant change in the technological environment in which an asset is employed making its software |
| D | The carrying amount of an entity’s net assets being below the entity’s market capitalisation |