IAS 36 - Impairment of Assets

Course outline:

This module builds foundational knowledge of IAS 36 - Impairment of Assets.

This course covers:

• Scope and Definitions
• Indicators of Impairment
• Recoverable Amounts
• Accounting for an Impairment Loss
• Cash-Generating Units and Goodwill
• Reversal of Impairment Loss
• Disclosure

This course is an interactive e-learning module.

This module is part of the IFRS Library or can be booked as an individual course. To book the full library click here.

CPD Hours: 2