The      Accounting Advisory Services (AAS) team at BDO India is pleased to share, 'THE STANDARD STANCE' - An expert insight into key accounting matters. Each monthly issue of the publication spotlights and discusses a key accounting matter noteworthy for organisations to stay ahead in their business journeys.
 
This issue of THE STANDARD STANCE, 'PRACTICAL TIPS ON IMPAIRMENT OF ASSETS',
highlights major aspects of asset impairment under IND AS 36 and how organisations can navigate them.
 
Impairment continues to remain a top area of focus for users of financial statements as well as regulators. Ind AS 36 Impairment of Assets, which sets out the requirements for impairment for a range of assets, requires a significant degree of professional judgement, and therefore remains a challenging area in practice.
 
For a detailed understanding of the major aspects of Ind AS 36, and practical insights into key requirements 

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