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1
[PDF] Recognising impairment losses - Insights into IAS 36
https://www.grantthornton.global/globalassets/1.-member-firms/global/insights/insight-content-blocks-and-media/ifrs/ias-36/11.-recognising-impairment-losses.pdf
2
IAS 36 Impairment of Assets - IFRS Foundation
https://www.ifrs.org/issued-standards/list-of-standards/ias-36-impairment-of-assets/
3
10.4 Identify and measure deferred tax assets and liabilities
https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/income_taxes/income_taxes__16_US/chapter_10_business__US/104_identify_and_mea_US.html
4
IAS 36 - Recognising impairment losses | Grant Thornton insights
https://www.grantthornton.global/en/insights/articles/IFRS-ias-36/ifrs-Recognising-impairment-losses/
5
Revaluation Gains and Losses With Deferred Tax Implications | PPE Lec 9
https://www.youtube.com/watch%3Fv%3DH_6APmaoh_c
6
[PDF] Deferred tax – a Chief Financial Officer's guide to avoiding the pitfalls
https://www.grantthornton.com.au/globalassets/1.-member-firms/australian-website/technical-publications/ifrs/gtal-2013-deferred-tax-a-chief-financial-officers-guide-to-avoiding-the-pitfalls.pdf
7
Deferred tax under FRS 102| Financial reporting helpsheets - ICAEW
https://www.icaew.com/technical/tas-helpsheets/financial-reporting/deferred-tax-under-frs-102
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Deferred tax assets – Assessing recoverability - KPMG International
https://kpmg.com/xx/en/our-insights/ifrg/2024/frut-assets-1c.html
10
Implications of Asset Revaluation | Key Insights - AICountly
https://www.aicountly.com/help/learning/tax-implications-of-revaluation/