Valuation modellingof impairment of nonmonetary assetsin business management: ananalytical proposal for ias 36
This article addresses the assets valuation process using animpairment model, as proposed by IAS 36 (IASB). As a management practice, the impairment required by IAS 36, adopted in Brazil by the Brazilian Federal Council of Accounting (BFCA or CFC, acronym in Portuguese), poses challenges to accounting operators to projecting and discounting cash flow, measuring value in use and realizable value.