Name: Crowe Vietnam
Address: 8th Floor, 3A Building, Alley 82 Duy Tan Street, Cau Giay Ward, Hanoi City, Hanoi City, 11310, VN
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Accounting

Indicators of impairment under IAS 36: A checklist for Vietnamese entities

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05/08/2026

Accounting

Related regulations

International financial reporting standards (IFRS)

Circular No. 99/2025/TT-BTC

Frequently asked questions

Latest Insights

IFRS 15 – Contracts with Multiple Performance Obligations and Timing of Revenue Recognition: Over Time or at a Point in Time

The Revaluation Model under IAS 16: Application Guidance for Vietnamese Enterprises

Indicators of impairment under IAS 36: A checklist for Vietnamese entities

Estimating provisions under IAS 37: when should expected value be used, and when should the most likely outcome be used?

Capitalising decommissioning, removal and site restoration obligations into the cost of Property, Plant and Equipment (PPE) under IAS 16 – key differences from VAS 03 and Circular 99

Classification of financial assets under IFRS 9: when to measure at amortised cost, at fair value through profit or loss (FVTPL), or at fair value through other comprehensive income (FVOCI)?

Accounting for short-term employee benefits under IAS 19: salaries, bonuses, profit-sharing, the thirteenth-month salary and paid absences, and key differences between IFRS and VAS

Insights – Circular No. 99/2025/TT-BTC

IFRS 10 – Consolidated Financial Statements

IFRS 3 – Business Combinations

IAS 28 – Investments in Associates and Joint Ventures

IAS 27 – Separate Financial Statements

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Accounting

Related regulations

International financial reporting standards (IFRS)

Circular No. 99/2025/TT-BTC

Frequently asked questions

Latest Insights

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