{"version":"1.0","provider_name":"KHMERSME","provider_url":"https:\/\/www.khmersme.gov.kh\/en\/","title":"CIFRS for SMEs: Impairment of Assets - KHMERSME","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"ANrDIVvkC2\"><a href=\"https:\/\/www.khmersme.gov.kh\/en\/events\/cifrs-for-smes-impairment-of-assets\/\">CIFRS for SMEs: Impairment of Assets<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.khmersme.gov.kh\/en\/events\/cifrs-for-smes-impairment-of-assets\/embed\/#?secret=ANrDIVvkC2\" width=\"600\" height=\"338\" title=\"&#8220;CIFRS for SMEs: Impairment of Assets&#8221; &#8212; KHMERSME\" data-secret=\"ANrDIVvkC2\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n<\/script>\n","description":"Course Objective: \u2022 Understand the standard\u2019s objective and scope of impairment of assets for CIFRS for SMEs \u2022 Describe how to assess an impairment for inventories and for assets other than inventories \u2022 Describe how to identify the indicators for impairment \u2022 Describe how to measure recoverable amount \u2022 Understand the concept of fair value [&hellip;]"}