Webinar | Understanding the what, how and when of conducting impairment testing скачать в хорошем качестве

Webinar | Understanding the what, how and when of conducting impairment testing

During this webinar, Aletta Boshoff considers the basic principles and requirements underlying impairment testing, examines the key steps of impairment testing, and discusses some tips to improve the quality of your impairment testing process. She uses practical examples to highlight the key features and some of the common pitfalls associated with impairment testing. Download slides: https://bdoaustralia.bdo.com.au/acton... Presented by Aletta Boshoff 0:00-4:17 - Introduction 4:17-6:51 - Agenda 6:51-8:06 - Resources from BDO in Australia - impairment testing 8:06-15:23 - Introduction and scope of impairment testing 15:23-15:31 - Identifying an asset that may be impaired 15:31-18:22 - When to test an asset for impairment 18:22-22:32 - Examples of external sources of information 22:32-24:58 - When to test an exploration and evaluation (E&E) asset in scope of IFRS 6 asset for impairment 24:58-26:02 - What is an impairment loss? 26:02-31:09 - Determining the carrying amount 31:09-33:00 - Allocating goodwill to CGUs 33:00-35:16 - Allocating corporate assets 35:16-42:26 - Attributable liabilities 42:26-45:28 - Determining the recoverable amount 45:28-46:42 - How to measure the recoverable amount 46:42-49:28 - Fair value less costs of disposal 49:28-54:18 - Value in use 54:18-1:01:14 - Estimated future cash flows - value in use 1:01:14-1:02:29 - Discount rate - value in use 1:02:29-1:04:17 - Recognising and measuring an impairment loss 1:04:17-1:04:31 - Goodwill and cash-generating units (CGUs) 1:04:31-1:05:26 - Reversing an impairment loss 1:05:26-1:06:34 - How BDO can help Find out more about BDO: https://www.bdo.com.au Follow us on LinkedIn:   / 162673   Do you have feedback on this video? Contact us: https://www.bdo.com.au/en-au/feedback