Description
This course will be an overview of:
- The assets subject to impairment testing.
- How to calculate the impairment of fixed assets with both definite and indefinite lives.
- How to calculate the impairment of intangible assets other than goodwill.
- How to calculate the impairment of goodwill.
- The differences between US GAAP and IFRS with respect to the calculation and reporting of impairment losses
After completing this course, the learner should be able to:
- Identify assets subject to impairment testing.
- Calculate impairment of fixed assets.
- Identify how to calculate the impairment of intangible assets other than goodwill.
- Identify how to calculate the impairment of goodwill.
- Recognize the differences between US GAAP and IFRS with respect to the calculation and reporting of impairment losses.
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