Welcome to the IAS 36 Impairment of Assets e-learning module

This module covers the background, scope and principles under IAS 36 Impairment of Assets and the application of this Standard. By completion of this module, you will be able to:

  • Identify the key requirements of IAS 36
  • Measure the recoverable amount of an asset
  • Identify the appropriate cash-generating unit for impairment testing
  • Calculate the impairment loss for the cash-generating unit
  • Allocate goodwill to the cash-generating unit and calculate an impairment loss for goodwill
  • Identify situations when impairment losses can be reversed and
  • Calculate the reversal of impairment losses.

The duration of this module is about 1.5 hours and there is an assessment at the end of the module to test your knowledge.

Please click Download button to download the module.

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