Offline enrolment form

Overview

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.

Learning Objectives

• 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.

(This is a re-launch programme. No CPD hours will be granted if a member has previously enrolled for CMAI20030416 IFRS: Impairments (IAS 36))