Access the interpretation
Registration is required to access the free version of the Issued Standards. This version does not include additional documents that accompany the full standards (such as illustrative examples, implementation guidance and basis for conclusions).
IFRIC 10 addresses a conflict between IAS 34 and other standards with regard to the recognition and reversal of impairment losses on goodwill and financial assets.
It concludes that:
- Impairment losses recognised in previous interim periods in respect of goodwill, equity instruments held at cost or financial assets held at cost may not be reversed.
- An entity shall not extend this consensus by analogy to other areas of conflict between IAS 34 and other standards.
IFRS accounting standards referred to by IFRIC 10
In-depth analysis on a range of accounting issues.Access factsheets
Technical Advisory Services
Our experienced advisors can help you with technical questions.Get in touch
Library and Information Service
Expert help with research and access to trustworthy, professional sources.