CFC SCORE: AUD 1, CMN 1, SUSEP 1, ProGP 1, Expert 1, PREVIC 1, ProRT 1
Program:
- Overview.
- Classification of non-current assets as held for sale.
- Non-current asset to be written off.
- Measurement of non-current assets classified as held for sale.
- Recognition of impairment loss and reversal.
- Change in sales plan.
- Presentation and disclosure, discontinued operation, gain or loss related to a going concern, non-current asset classified as held for sale.
- Additional Disclosures.
Target audience: Controllership, accounting and finance professionals, including accountants, auditors, analysts, consultants and other interested parties.