IFRS: Impairments (IAS 36) 
Who Will Benefit
- Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
- Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS
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 course is part of the IFRS Certificate Program — a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.
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.
Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.
- Management accounting: Technical: Financial accounting & reporting: Professional accounting standards, Foundational
- Financial accounting & reporting: Technical: International Financial Reporting Standards, Foundational
- Financial accounting & reporting: Technical: International Financial Reporting Standards, Intermediate
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