Course Objective: • Understand the standard’s objective and scope of impairment of assets for CIFRS for SMEs • Describe how to assess an impairment for inventories and for assets other than inventories • Describe how to identify the indicators for impairment • Describe how to measure recoverable amount • Understand the concept of fair value less costs to sell and value in use • Describe how to recognize and measure an impairment loss for a cash-generating unit • Understand the additional requirements for impairment of goodwill • Understand the concept of reversal of an impairment loss • Understand the disclosures requirement in financial statements Course Outline: CIFRS for SMEs, Section 27 Impairment of Assets • Objective and scope • Impairment of inventories • Impairment of assets other than inventories • Additional requirements for impairment of goodwill • Disclosures requirement in financial statements Meet our expert Mr. Emmanuel A. Guelas, Assurance Partner at ERNST & YOUNG (CAMBODIA) LTD and this webinar is supported by ERNST & YOUNG (CAMBODIA) LTD. 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.

Additional Information: E-certificate will be provided to KICPAA member only.

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