International Financial Reporting Standards Series: IAS 36 - Online Training

Back
  • Title：International Financial Reporting Standards Series: IAS 36 - Online Training
  • Organizer：Professional Committee of Accountants
  • Co-organizing Unit(s)：The Macau Productivity & Technology Transfer Center (CPTTM) , The Association of Chartered Certified Accountants (ACCA)
  • Fee(s)：Free
  • Date & Time：2021/09/28 19:00 - 20:30
  • Venue：Online training(Distance learning at home for participants and distance teaching by Instructor)
  • Status：Expired
  • Reg. period：2021/09/13 09:00 - 2021/09/21 18:00
  • Website：https://events.cpttm.org.mo/seminar/148
  • Target Participants：Certified Accountants who registered at Professional Committee of Accountants and accounting practitioners
  • Introduction

    IAS 36 Impairment of Assets sets out requirements for impairment which cover a range of assets and groups of assets, termed ‘cash generating units’ or CGUs). Entities are required to review if the relevant assets are impaired annually or more frequently. The speaker will discuss the following topics:

    • What types of assets are subject to impairment review?
    • When and how to test for impairment loss?
    • What are the rules for the reversal of impairment?
    • How to determine the recoverable amount?
      • How to allocated impairment losses to CGUs and goodwill?

  • Registration Method

    Register Online：https://events.cpttm.org.mo/seminar/148

    Priority consideration is given to certified accountants registered at Professional Committee of Accountants.

    Registration procedure : 1.Register , 2.Review and Approval. Admitted participants will receive a notification e-mail.

  • Notes

    • Upon acceptance the enrollment, it is non-transferable. Organizer reserve the rights to cancel the training and amend the terms and conditions.
    • Upon completion of training, participants will be awarded a Joint Certificate of Attendance issued by Professional Committee of Accountants, the Macau Productivity & Technology Transfer Center (CPTTM) and The Association of Chartered Certified Accountants (ACCA).