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In this video, we cover IND AS 36 – Impairment of Assets in a clear, exam-oriented and practical manner, specially designed for CA Final Financial Reporting students. This lecture will help you finally understand impairment without confusion, even if you are studying IND AS 36 for the first time. ✅ What You’ll Learn: Meaning & objective of Impairment of Assets Recoverable Amount (Value in Use vs Fair Value Less Costs of Disposal) Cash Generating Units (CGU) explained Impairment loss calculation step by step Allocation & reversal of impairment ICAI Study Material questions fully covered Common exam mistakes & presentation tips 🎯 Who Should Watch? CA Final students appearing for May 2026, Sept 2026 & onwards Students revising Financial Reporting Anyone struggling with CGU, VIU & impairment logic 📌 This lecture is fully aligned with the latest ICAI syllabus and focuses on concept clarity + exam scoring. 👉 Don’t forget to LIKE, SHARE & SUBSCRIBE for more CA Final FR concept videos and one-shot revisions. #CAJourney #CAStudentLife #CAExam #StudyMotivation #ExamMotivation #LateNightStudies #HardWorkPays #consistencyiskey #CAFinal #CAInter #CAFoundation #CAFinalFR #CAInterStudies #CAFinalPreparation #cainterpreparation #CAFinal #CAInter #CAFoundation #CAFinalFR #CAInterStudies #CAFinalPreparation #cainterpreparation #CAYouTube #StudyReels #EducationReels #LearningNeverStops #studentsofindia #CAFinal #CAInter #CAStudentLife #StudyMotivation #CAJourney #FutureCA #ICAI #ExamMotivation #IndianStudents #LateNightStudies