IAS 36 Impairment of Assets Workshop

FP Consultants International Pte Ltd
Singapore, Singapore, Singapore

Course Format: Classroom | E-learning | Virtual Class | Online | On-site | Blended | Self-paced
Teacher/Instructor: Danny, Tan Boon Wooi
Fee: S$268

Course Description:

'' http://www.fp-consultants.com/pro_IAS36_impairment_assets.html

Outline

�A theoretical understanding of the concept of impairment

�Practical guidance on how to determine indications of impairment

�Interaction between depreciation, revaluation and impairment

�Interaction between impairment and deferred taxation

�Impairment of intangible assets other than goodwill

�A case study on:

- determining fair value less cost to sell
- determining value-in use
- Highlight the special feature of cash flows determination for impairment purposes
- Estimating cost of capital

�How to account for reversal of impairment loss

�How to identify cash generating unit (CGU) in practice

�The importance of CGU

�Treatment of impairment of CGU and allocation of impairment loss

�Applying CGU concept to small businesses

�Impairment for group financial statements:

- Allocation of goodwill to CGU
- Impairment of CGU with goodwill related but not allocated
- Impairment of CGU with goodwill related and allocated

�A practical guide on disclosure requirements

�A discussion of likely future development

�Impairment and audit implications

Who should attend

�Main target audience - Practicing Accountants:

- Company accountants
- Internal/external auditors
- Preparer of financial statements

�Others (Prerequisite - sound accounting knowledge) :

- Finance director
- Users of financial statements
- Market analysts
- Lecturers
...''

Elements of this syllabus are subject to change.

Phone:+65 6509 0298

School Address:

28 Genting Lane, #07-06 Platinum 28 Singapore 349585


Jobs & Resumes: Singapore
Houses & Roommates: Singapore
Travel Agencies: Singapore

Search other schools for IAS 36 Impairment of Assets training resources.

Notice: The course description on this page was captured from the Internet as historical reference or submitted by visitors. It was archived statically and not updated from day to day.
 

Tips: If you want to post any message on this website, please do not include your real name, phone number, email address in the message body area. You should enter them in line text boxs respectively, if needed.