Topic outline

  • Module 3: Intangible assets, impairment & discontinued operations

    This class will address IAS 38, IAS 36 and IFRS 5 and the learning outcomes are summarized as follows:

    • Recognition & measurement criteria for intangible assets 
    • Factors that may indicate that an asset is impaired and accounting treatment for impairments
    • Classifying and measurement of non-current assets as held for sale and definition of discontinued operations

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Module 4: Provisions, Employee Benefits & Share Based Payments