Political uncertainties and the rapid pace of technological change continue to affect business in a number of territories and industry sectors, while in the UK many entities are affected in particular by continuing economic uncertainties regarding the effects of the decision to exit the EU. The value of assets – some of which may already have been impaired due to adverse economic conditions following on from the financial crisis – therefore may need critical reappraisal. This means that impairment testing continues to be very relevant.
This webinar will provide an overview of the current requirements under Section 27 of FRS 102 for the recognition, measurement, presentation and disclosure of impairment of assets. It will also consider how the requirements should be applied in practice.
For free access to this webinar, join the Financial Reporting Faculty when you book.
The webinar will cover:
David RiceDavid is a technical senior manager supporting the Deloitte practice in the UK. As an expert technical accountant, he has extensive IFRS, UK GAAP and Company Law knowledge and experience
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