CFC SCORE: AUD 1, CMN 1, SUSEP 1, ProGP 1, Expert 1, PREVIC 1, ProRT 1
Program:
- Overview.
- Identification of an asset that may be impaired.
- Measurement of recoverable amount.
- Measurement of the recoverable amount of an intangible asset with an indefinite useful life.
- Fair value net of selling expenses.
- Value in use.
- Recognition and measurement of impairment losses.
- Cash and goodwill generating unit based on expected future profitability (goodwill).
- Reversal of impairment loss.
- Disclosure.
Target audience: Controllership, accounting and finance professionals, including accountants, auditors, analysts, consultants and other interested parties.
INSTITUTIONAL PRESENTATION
TATICCA - ALLINAL GLOBAL
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