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Recently, trade tensions have notably transformed the global business environment. A key development is the widespread imposition of US tariffs, which change market dynamics and influence international business operations. Such changes trigger important considerations for impairment assessments under International Financial Reporting Standards (IFRS), Accounting Standards, specifically IAS 36 – Impairment of Assets. This article examines the impact of US tariffs on impairment assessments and offers practical guidance for finance professionals facing these challenges.

As businesses expand their operations into new countries, it brings a wealth of opportunities but also creates compliance risks. With its economies driving global growth, Asia Pacific (APAC) is an inviting region for multinational corporations seeking expansion. Each jurisdiction in the region has its own rules and regulations so getting compliance right is a challenge faced by businesses of all sizes. To minimize these challenges, our APAC corporate secretarial newsletter provides information on how to ensure compliance on an international scale and helps businesses gain comprehensive insights into the business landscape across APAC.