In view of the COVID-19 situation, selected ISCA’s CPE courses/sessions will be delivered via Live Webinar.

Please do check the details before confirming your registration for the course/session.

Programme Objective
This course allows participants to explore FRS 36 Impairment of Assets in detail and understand the key issues in discounted cash flow computation through the use of case studies.

Programme Outline

• Introduction
• Identifying assets that may be impaired
• Identifying cash-generating units
• Impairment assessment of goodwill
• Measuring recoverable amount: ‘fair value less costs of disposal” and ‘value in use’
• Recognition of an impairment loss
• Reversal of impairment
• Presentation and disclosure

 
Training Methodology
 Lecture style with case studies
 
Closing Date for Registration
1 week before programme or until full enrolment

Intended For

A Foundation to Intermediate level programme for accountants who wish to achieve deeper understanding of the requirements of FRS 36 and for auditors who have to verify the appropriateness of the impairment computations and disclosure requirements in the financial statements.

Programme Facilitator(s)