In principle, we must know an important point that allocations are specific to liabilities, whether they are related to short-term or long-term liabilities, but ......
Egyptian criterionNo. 31modifited in 2015, and International criterion No. 36 .A very important criterion used very widely in our practice life ,The asset impairment criterion can not be apply to some other assets
First of all, let us agree that what distinguishes your work as an accountant is that you know how the recognized the basics and accounting principles are applied.