Objective

1

Scope

2-5

Definitions

6

Identifying an asset that may be impaired

7-17

Measuring recoverable amount

18-57

Measuring the recoverable amount of an intangible asset with an indefinite useful life

24

Fair value less costs to sell

25-29

Value in use
 

30-57

Basis for estimates of future cash flows

33-38

Compositions of estimates of future cash flows

39-53

Foreign currency future cash flows

54

Discount rate

55-57

Recognising and measuring an impairment loss
 

58-64

Cash-generating units and goodwill

65-108

Identifying the cash-generating unit to which an asset belongs

66-73

Recoverable amount and carrying amount of a cash-generating unit

74-103

Goodwill

80-99

Allocating goodwill to cash-generating units

80-87

Testing cash-generating units with goodwill for impairment

88-90

Minority interest

91-95

Timing of impairment tests

96-99

Corporate assets

100-103

Impairment loss for a cash-generating unit 
 

104-108

Reversing an impairment loss

109-125

Reversing an impairment loss for an individual asset

117-121

Reversing an impairment loss for a cash-generating unit

122-123

Reversing an impairment loss for goodwill

124-125

Disclosure
 

126-137

Estimates used to measure recoverable amounts of cash-generating units containing goodwill or intangible assets with indefinite useful lives

134-137

Transnational provisions and effective date

138-140

Withdrawal of IAS 36 (issued 1998)

141

Appendix A

A1-A21

Using Present Value Techniques to Measure Value in Use