Impairment of Assets (Part One): IAS 36
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Description
Impairment impacts entities in all industries and even though it can occur frequently, it still requires significant judgment. And the process for identifying impairment will depend on the type of asset; therefore, it is critical to understand the related requirements! This CPE eligible (1.0 CPE) eLearning course explores the requirements under IAS 36 Impairment of Assets, including understanding when to test for impairment, at what level the test must be performed, and the correct order for testing various assets for impairment.
Learning Objective(s): By the end of this course, you should be able to:
- Recall when to test for impairment
- Identify the level of impairment testing
- Recognize the sequence of impairment testing
This course is included in the following collections:
Additional Information
| Last Updated | 05/01/2026 |
|---|---|
| CPE Credit | 1.0 |
| Field of Study | Accounting |
| Instructional Delivery Method | QAS Self Study |
| Knowledge Level | Overview |
| Prerequisites | None |
| Advanced Preparation | None |
| Expiration | This course, collection, or subscription expires one year from the date of purchase. The post-course assessment for each course must be satisfactorily completed, as evidenced by a passing grade of at least 70%, by the expiration date to be awarded any qualifying continuing professional education (CPE) credit. |
| Refund or Cancellation Policy | For more information regarding refunds, concerns, and program cancellation policies, please contact the GAAP Dynamics Support Team via email at support@gaapdynamics.com or call (804) 897-0608. |
$120
1h 00m
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