Essentials - A Focus on IAS 36 Impairment of Assets
- Intermediate
- 18 and older
- $474
- Live Online
- 4 hours
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This focus session deals with key considerations when applying IAS 36 Impairment of Assets. The Standard applies widely, both to non-financial assets such as property, plant and equipment, goodwill, intangible and right-of-use assets and to financial assets such as interests in associates and joint ventures. Since its introduction, IAS 36 has proved to be complex to apply and involves significant subjective judgements. Its valuation model requires the calculation of an asset’s (or cash-generating unit’s) recoverable amount: this may involve calculating both value in use by estimating future cash flows and determining a suitable discount rate and fair value using a valuation technique under IFRS 13 Fair Value Measurement.
The potential impact of the coronavirus pandemic on applying IAS 36 is to increase the frequency of impairment testing and the complexity of its application. When an entity’s operations have been adversely affected, it is likely that more assets must be tested and some may have to be tested more often in a reporting period. Heightened uncertainty about the future will affect estimates of cash flows and discount rates and could also change which method of determining value in use is appropriate. Pandemic-derived uncertainties will also impact valuation techniques for determining fair values. This session explains how to apply IAS 36 in these circumstances.
The session also enables participants to raise and discuss specific issues that they have identified or anticipate when applying IAS 36 in practice.
Learning Objectives
Who Should Attend
Topics
Prerequisites
Basic understanding of accounting under IFRS or any national standards. No advance preparation is required for this course.
This course is available for "remote" learning and will be available to anyone with access to an internet device with a microphone (this includes most models of computers, tablets). Classes will take place with a "Live" instructor at the date/times listed below.
Upon registration, the instructor will send along additional information about how to log-on and participate in the class.
Get quick answers from CourseHorse and past students.
Whatever your requirements are for training in international accounting, you can be assured that IASeminars are ready to deliver. Offering topics such as IFRS, US GAAP, IPSAS, Management Accounting and Banking Regulation, here at IASeminars we are passionate about helping you progress your professional...
This school has been carefully vetted by CourseHorse and is a verified Online educator.
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