Price:
R329.82 (VAT Incl.)
Level:
Accounting Professionals
Sub-level:
IFRS
Lecturer:
Tristan David-Crewe White
Duration:
180 Minutes
Additionals:
R329.82 (VAT Incl.)
Level:
Accounting Professionals
Sub-level:
IFRS
Lecturer:
Tristan David-Crewe White
Duration:
180 Minutes
Additionals:
CPD Assessment
Certificate
Certificate
Lesson Outline
With many businesses being forced to slow down operations, the need to impair a business’ assets becomes a real issue standing in the way of faithful financial reporting.
IAS 36 Impairments places a responsibility on all businesses to consider writing down assets.
Join us for a session that takes a look at
- When it is necessary to impair and when you won’t need to,
- How to calculate a recoverable amount for impairment purposes,
- What the knock-on effect will be for depreciation purposes and
- How impairment affects revalued assets
IAS 36: Impairments
- Scope
- Indicators of impairment
- Minimum requirement every year
- Determining a recoverable amount
- Recognition and Reversal
- Disclosure requirements