I am listing down below some of the dis advantages of IAS 36 :
1. It can be, sometimes, quite difficult to determine the measure of value which should be used while assessing an impairment. The most common options include current market value, current cost, NRV, or the sum of future net cash flows from the income-producing unit.
2.The detailed guidance on accounting for impairment of assets is little, like when to recognize impairment, how to measure impairment, and how to disclose impairment.