Financial reporting specialist and lecturer Adam Deller explains the basic principles of IAS 36 in this short video. 

This is the first in a new series setting out the fundamentals of some of the trickier financial reporting concepts. Topics to be covered in later episodes are IAS 10, Events After the Reporting Period, IAS 36, Impairments, IAS 19, Pensions, and IFRS 2, Share-based Payments.