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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. E. Impairment losses are measured and recognised on a consistent basis. |