IAS 36 Impairment of assets

This course is designed to give technical and operational knowledge on the impairment of assets.

It helps you understand when an entity should test an asset for impairment, how to test an asset for impairment, and how to measure and recognize impairment losses.

The final part of the course covers IAS 36 disclosures to be disclosed in financial statements.

The half-day training is delivered with an aim of enabling you to clearly understand the key requirements of IAS 36 in a simple manner.

You don’t have to be an AARO user to participate, the training suits everyone working with impairment of assets.

IAS 36 Impairment of assets

Content:

• Overview and Objective of IAS 36
• IAS 36 Scope & Definitions
• Identifying an impaired asset
• Measuring the recoverable amount
• Cash-generating units and Goodwill
• Recognising and reversing an impairment loss
• Disclosures

Key benefits:

• Subject matter experts with experience of implementing IFRS 9.
• Accessible and customized learning for finance and non-finance professionals.

Target group: This course is ideally designed for accounting and finance professionals who require knowledge on the impairment of assets.

 CFO’s
 Accountants and finance professionals
 Group controllers
 Financial controllers
 Audit experts
 Business managers
 Property managers

Time (CEST): 08:30 am-11:30 am.
Time (EAT): 09:30 am-12:30 pm.
Time (GST/Dubai): 10:30 am-1:30 pm.

(Kindly observe time.)

When booking, please be mindful of the timing. Kindly make your reservation at least one week in advance of the training date. This allows us to prepare and allocate the necessary number of training accounts ahead of time.