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IFRS: Impairment of Non-Financial Assets (IAS 36)

Publisher: AICPA
Availability: Online Access
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AICPA's IFRS Certificate Program

This course is part of the IFRS Certificate Program – a comprehensive, integrated curriculum that will give you the basic training, knowledge, and practical guidance in international accounting standards that are necessary in today's global business environment. Credit for individual courses purchased can be applied to the full program. Click here for information on the complete program.

The purpose of this course is to familiarize you with the guidance in IAS 36, Impairment of Assets, on 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.

Learning Objectives
When you complete this course you will be able to:

  • Identify when an entity should test an asset for impairment.
  • Understand how to test an asset for impairment, including goodwill and shared corporate assets.
  • Understand how to measure the amount of an impairment loss, if any, and when to record impairment losses.
  • Identify possible reversals of previously recognized impairment losses and understand how to measure and record such reversals.

Prerequisite: None

Advanced Preparation: None

Note: Accessible immediately after completing the purchase process on

NASBA Field of Study: Accounting
Level: Basic
Recommended CPE Credit: 1
IFRS:  Impairment of Non-Financial Assets (IAS 36)
IFRS:  Impairment of Non-Financial Assets (IAS 36)
CPE On-Demand
Product# 159733
Availability: Online Access 1 Year
For registered users only
AICPA Member:$50.00
Your Price:$70.00
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