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Impairment – A Critical Accounting Area

August 20, 2020[2020] 118 taxmann.com 396 (Article)
Covid-19 has created disruption of a kind and magnitude that is unprecedented. Not a single business, globally or in India, has been immune to its impact. While certain lucky sectors and companies did see an increase in their activity levels, in comparison with pre-covid times, nevertheless they too have been affected in all or some parts of their business value chain. While people and business across the globe, cope with and learn to live with the virus, as there is no choice, newer opportuniti
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