IAS 36 Impairment of Assets Explained | Why Big Companies Suddenly Announce Massive Losses скачать в хорошем качестве

IAS 36 Impairment of Assets Explained | Why Big Companies Suddenly Announce Massive Losses

Profitable companies sometimes report huge sudden losses. Is it fraud? Is it mismanagement? Often, the answer is IAS 36 – Impairment of Assets. In this session, I explain IAS 36 using a clear and practical corporate example, so you understand: What you’ll learn: What is impairment of assets? When should impairment be tested? Meaning of Recoverable Amount Value in Use vs Fair Value less costs of disposal How impairment loss is calculated Journal entries explained simply Why impairment impacts share price & investor confidence Why auditors carefully examine impairment assumptions This topic is: Highly examinable (ACCA / Dip.IFRS / CPA / CA/CIMA ) Extremely practical for finance professionals Critical for analysts, CFOs and auditors If you understand IAS 36 properly, you will understand why markets react sharply to certain announcements. 📘 IFRS June 2026 Batch – Learn IFRS with clarity and real-world thinking. 👉 Watch till the end and comment: “Depreciation or Impairment – which impacts profit more?” #IAS36 #ImpairmentOfAssets #IFRS #DipIFRS #ACCA #FinancialReporting #AccountingStudents #CFOThinking "Many companies look profitable — until impairment hits." Tell me in comments: Do you think impairment is accounting judgement or economic reality? 𝐀𝐂𝐂𝐀 | 𝐈𝐅𝐑𝐒 | 𝐂𝐏𝐀 | 𝐂𝐌𝐀 𝐔𝐒 | 𝐂𝐈𝐌𝐀 You can connect with us at: 🌎 𝐖𝐞𝐛𝐬𝐢𝐭𝐞: https://www.saraf.academy/ 📩 𝐄𝐦𝐚𝐢𝐥-𝐢𝐝 : classes@saraf.academy 📲 𝐏𝐡𝐨𝐧𝐞 : +91 8444040402/ 06 👉 Book your 𝐅𝐑𝐄𝐄 counselling today: https://saraf.academy/book-1-to-1-cou... 👉 For any query feel free to write us at: https://saraf.academy/contact-us 🌎𝐅𝐨𝐥𝐥𝐨𝐰 𝐮𝐬 𝐨𝐧: 🔸Facebook: Saraf Academy:   / saraf.academy   Prakash Saraf:   / prakashsarafsir   🔸Instagram:   / sarafacademyofficial   🔸LinkedIn:   / prakash-saraf-b405bb44   🔸Twitter: https://x.com/saraf_academy