AASB 136 Impairment of assets - eLearning

This activity is delivered by PwC Australia. 

Members will receive their log in details directly from PwC within 1-3 business days, from date of payment receipt.  

This module provides you with a basic understanding and application of the accounting principles of AASB 136 Impairment. 

To avail the member discount, please use code: CAANZ10
Topics covered in the e-learning: 
  • Introduction 
  • Definition 
  • Recognition 
  • Measurement 
  • Disclosures 
  • Test your knowledge 

Upon satisfactory completion of this activity, you will be able to: 

  • Identify the situation when to apply AASB 136 standard, when to perform an impairment test. 
  • Make a distinction between a triggering event review and an impairment test. 
  • Identify indicators of impairment. 
  • Define recoverable amount and value in use. 
  • Identify a cash-generation unit. 

Obtain a basic understanding of the principles of AASB 136 Impairment of assets. 
Self paced. 


Topic: Reporting

Sub-Topic: Financial Reporting

Format: eLearning

Proficiency Level: Foundation

CPD: Upto 1.5 hours