IAS 36 & IAS 40 – On Demand Copy | Globaltraining

IAS 36 & IAS 40 - On Demand Copy

Date(s) and Time(s)
28 February 2017 - 12:00 AM
3 hours
+357 22841795/715
Email Address


Eliana Charalambous
Lecturer - SBR


This seminar will set out the requirements of IAS 36 & IAS 40 and enable you to

  • Understand the standard in detail and their relevant practical implications
  • Be updated on recent changes and developments and
  • Apply the relevant requirements in practice.

Course Outline:

More specifically the seminar will address the following topics:

 IAS 36

  • Define and calculate the recoverable amount of an asset and any associated impairment losses.
  •  Identify, circumstances which indicate that the impairment of an asset may have occurred.
  •  Describe what is meant by a cash-generating unit.
  •  State the basis on which impairment losses should be allocated, and allocate a given impairment loss to the assets of a cash generating unit.
  •  Identify circumstances where a previous impairment loss may be reversed.

 IAS 40

  • Definition of Investment Property
  •  Operating lease alternative
  •  Special cases: Combined use, Intra group transactions
  • Recognition of investments property, initial and subsequent measurement
  • Transfers to/from investment property
  • De-recognition of investment property
  • Disclosures

Participants’ Profile:

All professionals seeking to obtain in depth understanding of the accounting standards whether working in the profession or the industry.


To register for this seminar, please click here to download the enrollment form.  Complete and email to [email protected].

For further information please contact us.