Accounting for Assets under IFRS: What You Need to Know about Impairment of Assets (IAS 36)
On Demand
Learning Objectives:
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:
- Define the scope of Impairment of Assets under International Accounting Standard 36 (IAS 36)
- List the definition of Impairment of Assets under IAS 36
- Outline the rules followed to measure the recoverable amount of an Impaired Asset under IAS 36
- Define the rules followed to determine when to recognize & how to measure an impairment loss under IAS 36
- Summarize the rules utilized to determine when & how to measure the reversal of an impairment loss under IAS 36
- Define Impaired Asset disclosure requirements under IAS 36
- Access a checklist on when & how to apply IAS 36
Delivery Method:
Self-Study
Program Level:
Intermediate
To receive CPE credit, NASBA requires that the final Examination be successfully completed within one year from the date of purchase.
- Instructor(s):
Timothy F. Gearty, CPA, MBA, JD - Format: On Demand
- Field of Study: Accounting
- Credits: 2
- Price: $150.00
- Prerequisites:
2 to 3 years of international reporting experience or the successful completion of Becker Professional Education's International Financial Reporting Standards courses: - International Financial Reporting Standards and the Impact on your Organization
- International Financial Reporting Standards and the Impact on your Balance Sheet
- Understanding the Fundamental Concepts and Characteristics of International Financial Reporting Standards
- Advanced Preparation:
- Course Level: