Summary 
Developments, Key Differences & History  
Compared to IFRS 
Interpretations 
Rejection Notices 
Questions & Answers 
Articles 
AASB website 

• Charter July 2007: "Impaired resources", Max Williamson FCA 
   
  In the second of a two-part series, we examine how the technical problems arising with AASB 136 can offer potential guidance over future similar circumstances for all sizes of listed entities.
 
 

• Charter March 2007: "Impairment of Assets", Martin Olde CA 
   
  In the second part of our analysis of impairment, we examine some of the more complex areas of applying impairment testing to goodwill, intangible assets, and investments in associates and joint ventures.
 
 

• Charter February 2007: "Accounting Don’t Be Caught Napping", Martin Olde CA 
   
  Performing impairment testing under AASB 136 has been more challenging than anticipated.
 
 

• Charter October 2005: "Exploring Options", Max Williamson FCA 
   
  The new AASB 6 will impose a solid Impairment Test over exploration and evaluation asset values for the first time and with less flexibility.
 
 

• Charter February 2005: "Transitional Challenge - Impairment of Assets", Colin Parker FCA  
   
  Layered with complexities the new standard AASB 136 requires applied systems for entities’ identification of impaired assets.