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IFRIC 10 Interim Financial Reporting and Impairment

Published July 2006. Effective 1 November 2006.

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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

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Annual period starts Effective version of standard Notes on amendments
On or after 1 January 2018 IFRIC 10 2021 Required Standards Includes amendment 1

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IFRSs Referred to by IFRIC 10

This page was last updated 21 January 2021.