Courses and trainings for companies - Ernst & Young Academy of Business
Home   Courses   IFRS - International Financial Reporting Standards   Impairment of assets under IAS 36

Impairment of assets under IAS 36


The economic slowdown in the past few years, recession in many industries and financial problems in companies give rise to the need for impairment testing and adjusting the book value of assets. 
This training aimsto meet these needs.The training focuses on the practical aspects, illustrating selected numerical examples. At the same time it is a comprehensive program during which participants will learn about the basic issues relating to the impairment, as well as advanced techniques associated with the estimates and calculations required.

Who is it for ?

The training course is designed for all those interested in impairment of assets, including:
  • Finance directors, chief accountants and employees of finance departments responsible for the fair presentation of financial statements
  • Financial controllers and controlling department staff responsible for creating adequate models
  • Chartered accountants or auditors who want to develop their knowledge of impairment
  • Analysts who assess and interpret impairment  information presented by companies 

The course format

  • The training is conducted as a workshop. It combines presentations by the trainer with individual work of participants
  • Intensive and practical: each rule is illustrated by numerous examples
  • Unique in the Polish market building a complex model of impairment using a spreadsheet, which is then used as a basis for summarising the issues discussed
  • The course is conducted by trainers with many years of practical experience

Pobierz pdf

This website uses cookies which are stored on your computer. By continuing to browse this website you are agreeing to our use of cookies. Find out more by reading our privacy policy