Impairment impacts entities in all industries and can occur frequently. Since determining whether an impairment loss exists differs depending on the type of asset and often involves significant judgment, an understanding of the guidance is critical! This CPE-eligible eLearning will explore the IFRS accounting requirements under IAS 36, specifically how to measure the recoverable amount and how to recognize an impairment loss. Take our self-study eLearning course here: https://revolution.gaapdynamics.com/learn/course/internal/view/elearning/280/impairment-of-assets-part-two-ias-36 Learn more about GAAP Dynamics: https://www.gaapdynamics.com/ Check out our other online courses on the Revolution: https://revolution.gaapdynamics.com/learn/catalog Subscribe to GAAP Dynamics to see more videos like this!
