Impairment losses explained

Top tutor Tom Clendon explains how you calculate and explain impairment losses in the latest PQ magazine. Check out what an impairment review calculation looks like on page 37: https://issuu.com/pqpublishing/docs/pq_magazine_july_2025

ACCA readers can also find out everything they need to know about the new ACCA syllabus being introduced in 2027, and read about the ACCA’s tie-up with the University of London.

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