Programme Overview
IAS 36 makes sure assets are never carried at more than they're really worth. This programme covers when to test for impairment, how to calculate recoverable amount, and how cash-generating units come into play.
Why This Programme
- ✓Know when an impairment test is required
- ✓Calculate recoverable amount correctly
- ✓Understand cash-generating units and when to use them
- ✓Handle impairment reversals correctly
- ✓Avoid the common impairment-testing mistakes
- ✓Meet the disclosure requirements confidently
Assessment
- ✓Impairment Trigger Exercise
- ✓Recoverable Amount Case Study
- ✓CGU Workshop
- ✓Final Review
Main Modules
- When to Test for Impairment
The indicators that trigger a required test - Recoverable Amount
Value in use versus fair value less costs of disposal - Cash-Generating Units
Testing groups of assets when an individual asset can't be assessed alone - Reversals & Disclosure
When an impairment can be reversed, and what must be disclosed
Ready to Enrol?
Access the Virtual Learning Centre to register, or reach out and our team will get you started.