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.