Impairment of Assets (Part Two): 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. 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 will explore the IFRS accounting requirements under IAS 36 Impairment of Assets, specifically how to measure the recoverable amount of an asset (or CGU) and how to recognize an impairment loss.
Learning Objective(s): By the end of this course, you should be able to:
- Recall how to measure the recoverable amount
- Recognize how to measure and recognize an impairment loss
This course is included in the following collections:
Additional Information
| Last Updated | 06/01/2026 |
|---|---|
| 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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