Introduction

Impairment of Assets (IAS 36) Training Course is a highly specialized financial reporting program designed to equip professionals with advanced knowledge of asset impairment recognition, measurement, and disclosure in line with International Financial Reporting Standards (IFRS). This course focuses on strengthening expertise in financial statement accuracy, asset valuation, recoverable amount calculation, and compliance with global accounting standards, making it essential for accountants, auditors, financial analysts, and corporate finance professionals.

In today’s dynamic business environment, accurate impairment testing is critical for maintaining transparency, investor confidence, and regulatory compliance. This IAS 36 training integrates practical insights, real-world financial reporting challenges, and global case studies to ensure participants master key concepts such as cash-generating units (CGUs), goodwill impairment, discounting techniques, and financial risk assessment.

Programme Curriculum

Impairment of Assets (IAS 36) Training Course

Introduction
Impairment of Assets (IAS 36) Training Course is a highly specialized financial reporting program designed to equip professionals with advanced knowledge of asset impairment recognition, measurement, and disclosure in line with International Financial Reporting Standards (IFRS). This course focuses on strengthening expertise in financial statement accuracy, asset valuation, recoverable amount calculation, and compliance with global accounting standards, making it essential for accountants, auditors, financial analysts, and corporate finance professionals.

Course Objectives

Understand IAS 36 principles and IFRS compliance requirements
Identify indicators of asset impairment in financial statements
Apply recoverable amount measurement techniques effectively
Analyze cash-generating units (CGUs) for impairment testing
Evaluate goodwill impairment and allocation methodologies
Develop skills in discounted cash flow (DCF) valuation models
Enhance accuracy in financial reporting and disclosures
Strengthen audit readiness for impairment assessments
Interpret regulatory frameworks for asset valuation
Improve decision-making in corporate financial reporting
Assess economic and operational impairment indicators
Apply global best practices in impairment testing
Ensure compliance with international accounting standards

Key Organizational Benefits

Improved financial reporting accuracy and transparency
Enhanced IFRS compliance and reduced audit risks
Better asset valuation and investment decision-making
Strengthened corporate governance and accountability
Increased investor and stakeholder confidence
Reduced risk of financial misstatements
Improved internal control systems
Enhanced audit efficiency and readiness
Better strategic financial planning capabilities
Stronger global financial reporting credibility

Target Audiences

Financial accountants and reporting professionals
External and internal auditors
Finance managers and controllers
Investment analysts and advisors
Corporate CFOs and finance executives
Risk management professionals
Banking and insurance finance staff
Accounting students and IFRS learners

Course Duration: 5 days

Course Modules

Module 1: Introduction to IAS 36 and IFRS Framework

Overview of IFRS and IAS 36 standards
Objectives of impairment of assets
Scope of application in financial reporting
Key definitions and accounting principles
Importance of compliance in global markets
Case study: IFRS adoption impact in UK listed companies

Module 2: Indicators of Asset Impairment

Internal and external impairment triggers
Economic and market decline indicators
Operational inefficiencies and asset usage
Technological obsolescence assessment
Financial distress identification methods
Case study: Retail sector impairment during COVID-19

Module 3: Cash-Generating Units (CGUs)

Definition and identification of CGUs
Allocation of assets to CGUs
Grouping assets for impairment testing
Challenges in CGU determination
Impact of restructuring on CGUs
Case study: Telecom CGU restructuring in India

Module 4: Recoverable Amount Measurement

Fair value less cost of disposal
Value in use calculation techniques
Discounted cash flow (DCF) approach
Estimating future cash flows
Selecting appropriate discount rates
Case study: Mining sector valuation in Australia

Module 5: Goodwill Impairment Testing

Recognition of goodwill in acquisitions
Allocation of goodwill to CGUs
Annual impairment testing requirements
Testing methodologies under IAS 36
Treatment of impairment losses
Case study: Banking sector goodwill impairment in USA

Module 6: Discounted Cash Flow (DCF) Techniques

Principles of DCF valuation
Forecasting future cash flows
Terminal value estimation methods
Sensitivity analysis in impairment testing
Risk adjustment in discount rates
Case study: Energy sector valuation in Saudi Arabia

Module 7: Disclosure and Reporting Requirements

IAS 36 disclosure requirements
Notes to financial statements
Transparency in impairment reporting
Auditor review considerations
Regulatory compliance documentation
Case study: European manufacturing disclosure practices

Module 8: Advanced Impairment Scenarios and Global Practices

Complex impairment structures
Cross-border asset valuation issues
Hyperinflation and currency effects
Industry-specific impairment challenges
Strategic financial restructuring impacts
Case study: Global airline industry impairment post-pandemic

Training Methodology

Instructor-led interactive sessions
Real-world financial case study analysis
Group discussions and peer learning activities
IFRS-based practical exercises and simulations
Problem-solving workshops on impairment scenarios
Excel-based financial modeling practice
Assessment quizzes and knowledge checks
Industry-specific scenario evaluation

Register as a group from 3 participants for a Discount

Send us an email: info@fineskilltrainingcenter.org or call +254769199797

Certification

Upon successful completion of this training, participants will be issued with a globally- recognized certificate.

Tailor-Made Course

We also offer tailor-made courses based on your needs.

Key Notes

a. The participant must be conversant with English.

b. Upon completion of training the participant will be issued with an Authorized Training Certificate

c. Course duration is flexible and the contents can be modified to fit any number of days.

d. The course fee includes facilitation training materials, 2 coffee breaks, buffet lunch and A Certificate upon successful completion of Training.

e. One-year post-training support Consultation and Coaching provided after the course.
f. Payment should be done at least a week before commence of the training, to Fineskill Training Center account, as indicated in the invoice so as to enable us prepare better for you.

Skills & Software Covered

MS Word Microsoft Excel SAP S/4HANA and Oracle Financials Cloud

Programme Fee

Duration: 5 Days

Method: Online or Physical

Online Price: $1,000

Physical Price: $1,500

Certification: Accredited Certificate

View Available Dates 📄 Download Course Outline (PDF)

Available Sessions

Location

Month

Year

Oct 19 2026

19 Oct — 23 Oct 2026

💻 Online / Virtual session

Online $1,000