AASB 136 Impairment of assets - eLearning
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This module provides you with a basic understanding and application of the accounting principles of AASB 136 Impairment.
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- 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.
Sub-Topic: Financial Reporting
Proficiency Level: Foundation
CPD: Upto 1.5 hours