IFRS: Impairment of Non-Financial Assets (IAS 36)

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1.0 Credits

The purpose of this course is to familiarize you with the guidance in IAS 36, Impairment of Assets, on testing an asset for impairment, recognizing and measuring the amount of an impairment loss, if any, as well as determining when it's appropriate for an entity to reverse an impairment loss.


  • Identify when an entity should test an asset for impairment.
  • Understand how to test an asset for impairment, including goodwill and shared corporate assets.
  • Understand how to measure the amount of an impairment loss, if any, and when to record impairment losses.
  • Identify possible reversals of previously recognized impairment losses and understand how to measure and record such reversals.

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