Attending the course and successfully completing the post-assessment, will grant you
2 hour/s verifiable CPD, recognised by the various
professional bodies (SAICA, SAIBA, ACCA, IACSA, IRBA & etc). Please note that the
CPD certificate will only be issued once the post-assessment has been completed.
Web Based (Online)
Tristan White
0118861395
gillian@probetatraining.co.za
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
