IAS 36 Impairment of Assets | Complete Detailed Revision with Examples | ACCA FR

Описание: This video provides a complete and detailed revision of IAS 36 – Impairment of Assets, explained in simple English with practical examples.

In this session, we cover IAS 36 from basics to exam level, specially designed for ACCA FR, ACCA SBR, and DipIFR students.

Topics covered in this IAS 36 detailed revision:

What is impairment and impairment test

When to perform impairment testing

Internal and external indicators of impairment

Carrying amount vs recoverable amount

Fair Value Less Costs of Disposal (FVLCD)

Value in Use (VIU) explained simply

Impairment loss calculation

Journal entries for impairment

Cash Generating Unit (CGU) with examples

Impairment of goodwill

Allocation of impairment loss in CGU

Reversal of impairment loss (cost model & revaluation model)

IAS 36 exam tips and common mistakes

This video is perfect for revision before exams and also for concept clarity if you are studying IAS 36 for the first time.

Ideal for:

ACCA Financial Reporting (FR)

ACCA Strategic Business Reporting (SBR)

Diploma in IFRS (DipIFR)

CA / CMA students studying impairment concepts

Watch till the end for exam-oriented explanations and revision shortcuts.


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