Q：IAS 36 deals with the impairment of non-current assets.
Which option best describes the concept of 'impairment'?
A. An asset is impaired when its carrying value exceeds its recoverable amount
B. All the statements are correct.
C. Non-current assets and goodwill are recorded in the financial statements at no more than their recoverable amounts.
D. Impairment occurs because an asset is damaged or has otherwise lost value or operates within an environment which has been adversely affected.
A：The correct answer is:All of the statements are correct.
When circumstances indicate that at asset has become impaired, then an impairment review should be carried out. If the carrying value of the asset exceeds its recoverable amount (the higher of net realisable value and value in use), then the carrying value should be written down to the recoverable amount and the resulting impairment loss recognised in profit or loss.
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