This e-learning course is part of an e-learning series designed by PwC Könyvvizsgáló Kft. which aims to provide a comprehensive overview of the application of IFRS (IAS) standards to finance and accounting experts who are already familiar with fundamental (Hungarian) accounting and reporting processes. 

Our instructors - experts in IFRS - designed the professional materials according to the IAS 36 Impairment of assets standard currently in force. They made the curriculum more accessible by including practical examples and interim tests to help knowledge assessment. The material ends with a test questionnaire.

The e-learning introduces the following topics:

  • Introduction
  • Definitions: definition of impairment, purpose of accounting for impairment, scope of IAS 36 Impairment
  • Recognition: impairment decision tree, triggering event review, impairment indicators, test for impairment
  • Measurement: recoverable amount, fair value less cost to sell, value in use, cash generating unit, reversal of impairment, limitation of the reversal of impairment, examples
  • Disclosures
  • Test your knowledge

45 minutes