20/10/2026
๐ **IAS 36 Explained | Impairment of Assets โ Practical IFRS Guide**
How do businesses determine whether an asset is impaired? IAS 36 explains how to ensure assets are not carried above their recoverable amounts.
๐ **Key Topics Covered:**
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Indicators of impairment
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Recoverable amount and value in use
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Fair value less costs of disposal
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Impairment loss calculations
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Cash-generating units (CGUs) and goodwill
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Reversal of impairment losses
๐ฅ **Watch the full IAS 36 tutorial:**
https://youtu.be/h86aF3xImG0
Ideal for CMA, CA and ACCA students, accountants, auditors, finance managers, and IFRS professionals.
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**IAS 36 โ Impairment of Assets | IFRS Accounting Tutorial with Pra...