The purpose of this course is to familiarise you with the guidance in IAS 36, Impairment of Assets, on testing an asset for impairment, recognising 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.

Who should take this course?

• Accounting and finance professionals who perform audits or prepare financial reports and work in the following areas: Multinational organisations US-based subsidiaries of foreign parent corporations
• US-based parent companies with international subsidiaries that have adopted IFRS
• Public companies
• Large private companies
• Public practice who serve private, public or international companies with audit, preparation, or advisory service