About this Course

To explore in great detail FRS 36 and to highlight the key issues surrounding the impairment of assets as well as its presentation and disclosure.

Programme Outline 

• Introduction
  
• Assets to be reviewed
  
• When to test for impairment
  
• Calculation of recoverable amount
  
• Recognition and measurement of an impairment loss
  
• Reversal of impairment
  
• Presentation and disclosure
  

Intended For

A Foundation to Intermediate level programme targeted at both Accounting and Audit Professionals. Those who wish to achieve deeper understanding in FRS 36 are encouraged to attend.

Training Methodology

Lecture style, with Exercises/Case Studies

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