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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. 

  • For whom?
  • Objectives and advantages
  • Programme
  • Date and location
  • Tutors
  • Price
  • Contact
  • Educational points/units

For whom? 

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  

Objectives and advantages   

  • 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 

Programme 

  • Identification of external and internal premises for impairment
  • Determination of the recoverable amount and situations in which an impairment write-off is required
  • Determining the value in use in accordance with the guidelines of IAS 36 - methods of its calculation
  • Identification of the cash generating unit (CGU); allocation of impairment losses to individual assets included in the CGU
  • Reversal of an impairment loss

Materials

All participants will receive training materials that include:
  • a summary of the rules governing the issues in the program
  • tasks with answers
  • the materials are intended for use during the course and, more importantly, to help participants in their daily work.

Date and location 

15 December 2021, Warsaw or Online Live

Price 1100.00 PLN (+ 23% VAT)
E-mail the Course Co-ordinator

Contact 

Aleksandra Trych | tel. +48 505 171 636

Educational points

CPD (Continuing Professional Development) - our trainings meet the requirements of international professional organizations (ACCA, IIA) regarding the further education of their members.  

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