Impairments (IAS 36)

Financial accounting & reporting

Course

Impairments (IAS 36)

  • Format

    Course - Online

  • Duration

    1h

Addresses requirements of IAS 36, Impairment of Assets.

Learning outcomes

  • • Identify when an entity should test for impairment.
  • • Recall how to test an asset or cash-generating unit for impairment.
  • • Recall how to measure and recognize impairment losses.
  • • Identify possible reversals of previously recognized impairment losses and how to measure and recognize such reversals.

£19.00 (CIMA members only)

£25.00

VAT calculated on checkout

Product information

Overview

This course is part of the IFRS Certificate Program – a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today’s global business environment.

This self-study course addresses requirements of IAS 36, Impairment of Assets, including the following:

• The scope of IAS 36 and assets not covered under the standard • Testing an asset for impairment • Recognizing and measuring the amount of an impairment loss, if any, as well as determining when it's appropriate for an entity to reverse an impairment loss

This course includes interactive learning elements, video content, and real-life application through case studies.

Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program.

Who should take this course?

  • • Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
  • • Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS

Professional development

This Course - Online offers 1 hours of CPE credit.
Note on CPE Requirements and Credits
All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Prerequisites:None
Duration:1h
Format:Course - Online
Access:This is a digital product. You will have access to the content for a year after purchase date.

Return and refund policy

£19.00 (CIMA members only)

£25.00

VAT calculated on checkout