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Activity Provided By:

Becker Professional Education

Accounting for Assets under IFRS: What You Need to Know about Impairment of Assets (IAS 36)

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Overview / Abstract:

The effective application of IAS 36 Impairment of Assets is critical to the appropriate preparation and presentation of financial statements under International Financial Reporting Standards. A blend of theory and practical hands-on experience will equip you for real-world applications of IAS 36. At the conclusion of this session you will be able to:

Recognize the scope of Impairment of Assets under International Accounting Standard 36 (IAS 36)
Define the terminology used in IAS 36
Recognize the indicators of impairment under IAS 36
Recognize the rules followed to measure the recoverable amount of an Impaired Asset under IAS 36
Recognize the rules followed to determine when to recognize and how to measure an impairment loss under IAS 36
Recognize the rules utilized to determine when and how to measure the reversal of an impairment loss under IAS 36
Recognize Impaired Asset disclosure requirements under IAS 36

Expiration

Aug 18, 2020

Discipline(s)

Accounting , Financial Advisor CE

Format

Online

Cost

79.00

Credits / Hours

2.00 CPE

Keywords / Search Terms

Becker Professional Education

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