The learning outcomes from this CPD accounting standards course include:
- Ensuring that an entity's assets are not carried at more than their recoverable amount
- Conducting impairment tests where there is an indication of impairment of an asset
- Testing for a 'cash-generating unit'
This course is made up of videos, questions and additional reading materials, and accounts for 1 unit of CPD. One unit is the equivalent of one hour of learning.