{"version":"1.0","provider_name":"RNM India Blogs","provider_url":"https:\/\/www.rnm.in\/blog","author_name":"Rnm","author_url":"https:\/\/www.rnm.in\/blog\/author\/rnm\/","title":"Impairment testing during uncertain COVID 19 times - RNM India Blogs","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"qreA8Emx1P\"><a href=\"https:\/\/www.rnm.in\/blog\/impairment-testing-during-uncertain-covid-19-times\/\">Impairment testing during uncertain COVID 19 times<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.rnm.in\/blog\/impairment-testing-during-uncertain-covid-19-times\/embed\/#?secret=qreA8Emx1P\" width=\"600\" height=\"338\" title=\"&#8220;Impairment testing during uncertain COVID 19 times&#8221; &#8212; RNM India Blogs\" data-secret=\"qreA8Emx1P\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/* ]]> *\/\n<\/script>\n","thumbnail_url":"http:\/\/www.rnm.in\/blog\/wp-content\/uploads\/2020\/10\/Impairment-testing-during-uncertain-COVID-19-times.jpg","thumbnail_width":2240,"thumbnail_height":1260,"description":"Several entities have been impacted by the COVID-19 pandemic. As per accounting prospective both Ind AS 36, &#8216;Impairment of assets&#8217; and AS 28 &#8216;Impairment of Assets&#8217;, require that management consider at each report date whether there is any indication that an asset may be impaired. Ind AS 36 and AS 28 include both internal and external indicators to identify if [&hellip;]"}