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Auditing and Accounting Refreshers and Updates

Auditing and Accounting Refreshers and Updates

IFRS - Accounting for Impairments

Date: 15th October 2026

Time: 12:00pm - 1:00pm

Estimated CPD hours: 1 hour

Pricing

Non member: £99.00 + VAT

Presenter

David Potts

About David

Objectives

To help all attendees identify when an impairment test is needed and how it needs to be performed if done properly.

To look at the subjective and judgemental areas and help all those attending deal with these issues effectively.

To remind those attending of the typical questions raised by regulators and what they would be looking for in the final report and accounts.

Key Topics

  • Scope of guidance in IFRS and asset types affected; tangible, intangible and investments
  • How to calculate the recoverable amount, through sale or continued use
  • Reporting the impairment loss; journals required and how to account for a reversal
  • Summary of most challenging aspects and issues raised by regulators
  • Key disclosures in notes to the accounts – what is really needed

Who Should Attend

This course would be suitable for all accountants and auditors involved in the preparation of accounts in accordance with IFRS.

Book now

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