Goodwill and Impairment
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| Venue | Online - Microsoft Teams |
| Date | Thursday 17th July 2025 |
| Time | 09:30 - 12:30 |
| Information | In this session we will look at the requirements of IFRS 3 – Business Combinations IFRS 10 Consolidated Financial Statements and IAS 36 Impairment of Assets in terms of the following:
Determining how goodwill is established and the methods used to calculate it in terms of the ‘proportion of net assets method’ or ‘partial method’ and the ‘full goodwill method’. We will cover the key requirements under IFRS 3 and IFRS 10 for the purpose of part (a)
The impairment test as set out under IAS 36 where we will examine how and why goodwill is allocated to cash-generating units. The meaning of a cash-generating unit will be looked at as well as the principles in allocating impairment losses to CGUs.
How to allocate an impairment between the group and a non-controlling interest based upon the ‘proportion of net assets method’ or ‘partial method’ and the ‘full goodwill method’
Reversal of impairment loss for goodwill and other assets
MQA Approval under Process |
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| CPD Units | 3 units on full attendance |
| Seats Left | 29 |
| Price | Rs 5000 |
| Booking Deadline | Thursday 17th July 2025 |
| Map | View Map |
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