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Edithistory:IAS 36

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oldid date/time username edit summary
1362044350 2026-07-01T16:43:52Z Kowal2701 [[WP:LLMPRV|Presumptive removal of LLM-generated content]], see [[Wikipedia:AI noticeboard/Archive 3#Sascho Jovanoski 70329]]. Feel free to reinstate by following [[WP:LLMPRVOBJ|the procedures for disputing presumptive removal of LLM-generated content]].
1341129197 2026-03-01T16:44:48Z ShelfSkewed /* Recognizing and Reversing Losses */ dab link
1341129127 2026-03-01T16:44:21Z ShelfSkewed Dab link
1330625305 2026-01-01T15:37:29Z Sascho Jovanoski 70329 I have added Disclosure Requirements (IAS 36).
1328907940 2025-12-22T14:17:02Z Bearcat /* References */ recat
1328780075 2025-12-21T20:45:32Z Sascho Jovanoski 70329 Initial creation of IAS 36 article; established the impairment testing framework (Carrying Amount vs. Recoverable Amount); defined Fair Value and Value in Use; included sections on Cash-Generating Units (CGU), goodwill impairment allocation, and the prohibition of goodwill reversals.