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.
CPD Hours: 2
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