Course Objective:<\/p>\n
\u2022 Understand the standard\u2019s objective and scope of impairment of assets for CIFRS for SMEs<\/p>\n
\u2022 Describe how to assess an impairment for inventories and for assets other than inventories<\/p>\n
\u2022 Describe how to identify the indicators for impairment<\/p>\n
\u2022 Describe how to measure recoverable amount<\/p>\n
\u2022 Understand the concept of fair value less costs to sell and value in use<\/p>\n
\u2022 Describe how to recognize and measure an impairment loss for a cash-generating unit<\/p>\n
\u2022 Understand the additional requirements for impairment of goodwill<\/p>\n
\u2022 Understand the concept of reversal of an impairment loss<\/p>\n
\u2022 Understand the disclosures requirement in financial statements<\/p>\n
Course Outline:<\/p>\n
CIFRS for SMEs, Section 27 Impairment of Assets<\/p>\n
\u2022 Objective and scope<\/p>\n
\u2022 Impairment of inventories<\/p>\n
\u2022 Impairment of assets other than inventories<\/p>\n
\u2022 Additional requirements for impairment of goodwill<\/p>\n
\u2022 Disclosures requirement in financial statements<\/p>\n
Meet our expert Mr. Emmanuel A. Guelas, Assurance Partner at ERNST & YOUNG (CAMBODIA) LTD and this webinar is supported by ERNST & YOUNG (CAMBODIA) LTD.<\/p>\n
This webinar is specially designed for Financial and management accountants in corporate reporting under CIFRS for SMEs, Internal auditors of entities reporting under CIFRS for SMEs, Professors and other instructors with educational facilities, External Auditors, Chairmen, CEOs, and CFOs.<\/p>\n","protected":false},"featured_media":0,"template":"","class_list":["post-6300","events","type-events","status-publish","hentry","events-seminar"],"acf":[],"yoast_head":"\n