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Understanding the impairment of non-financial assets

Understanding the impairment of non-financial assets must be a key priority for boards of directors as they enter 2017, writes Tony Featherstone. The requirement for all ASX-listed entities to provide information on Key Audit Matters (KAMs) in their audit report, from 15 December 2016, is expected to shine a spotlight on the processes.

This article is from the Governance Leadership Centre of the AICD.

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