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
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:
Benefits
Obtain a basic understanding of the principles of AASB 136 Impairment of assets.
- 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.
Benefits
Obtain a basic understanding of the principles of AASB 136 Impairment of assets.
Self paced.
EVENT DETAILS
Topic: Reporting
Sub-Topic: Financial Reporting
Format: eLearning
Proficiency Level: Foundation
CPD: Upto 1.5 hours
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