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Home / Webinar / Goodwill - Impairments under IFRS 3

Pricing

2020 Member: Included with 2020 Membership

Non member £199.00 + VAT

Presenter

Clare Jones

About Clare
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What's Included

  • Expert Knowledge from an Industry-Leading Speaker
  • Verifiable CPD hours
  • CPD Tracking and Certificate
  • Live Webinar (if a future date is listed) with Q&A
  • The Recording of the Event
  • Supporting Materials

Objectives

This session will focus on the recognition of goodwill in a cash generating unit and the practical impairment considerations for entities applying IFRS requirements. With economic uncertainty and the impact of climate change, impairments continue to be a relevant and often challenging area for entities.

Key topics

  • Recognising goodwill in a cash generating unit (CGU)
  • Applying the impairment principles of IAS 36 Impairment of Assets to a CGU
  • Considerations of the key assumptions used in measuring the recoverable amount
  • Overview of the key disclosures
  • Key differences with UK GAAP

Who should attend

All levels of staff involved in preparing and/or auditing financial statements.