IAS 36 - Testing CGUs for Impairment


The learning outcomes from this CPD accounting standards course include:

  1. Ensuring that an entity's assets are not carried at more than their recoverable amount
  2. Conducting impairment tests where there is an indication of impairment of an asset
  3. 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.