Deloitte e-learning — IAS 36
This Deloitte e-learning module provides training in the background, scope and principles under IAS 36 Impairment of Assets, and the application of this Standard.
Topics covered include the key requirements of IAS 36, determining recoverable amount, identification of cash-generating units (CGUs) and the allocation of goodwill to CGUs, the recognition of impairment losses, and the reversals of impairment losses.
The e-learning module can be accessed here.
Note: You may be asked to register to access the module - no personally identifying information is requested in the registration process.