学习与掌握财会知识的内容对学员来说很关键，在备考ACCA考试的时候，学员需要清楚哪些是考试的重点。在ACCA考试中掌握考试的重难点才有可能拿到ACCA证书。那么，怎么去理解ACCA考试IAS 36 impairment of assets的内容？
ACCA考试IAS 36 impairment of assets要掌握的知识点并不算是很少，学员在学习的时候，不仅要记忆知识点的内容，还需要对考试的内容有自己的理解与学习。
1、identifying a potentially impaired ssset
external sources of information
internal sources of information
2、measuring the recoverable amount of the asset
the recoverable amount of an asset should be measured as the higher value of
1 the asset's fair value less costs of disposal
2 its value in use
3、recognition and measurement of an impairment loss
Hisctorical cost
if the recoverable amount of an asset is lower than the carrying amount,the carrying amount should be reduced by the different impairment loss)which should be charged as an expense in profit or loss
Revaluation
the impairment loss is to be treated as a revaluation decrease under the relevant IAS
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