CPA Australia Financial Reporting — Module 7: Impairment of Assets.
Listen-along study episode covering IAS 36, recoverable amount, individual-asset tests, and cash-generating units.
📘 FR Index — 441 key terms with study-guide page refs:
https://buymeacoffee.com/cpaexamguide...
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What this episode covers
• The IAS 36 rule: carrying amount cannot exceed recoverable amount
• Identifying assets that may be impaired
• Recoverable amount: fair value less costs of disposal vs value in use
• Impairment of individual assets
• Cash-generating units (CGUs) and how the test is applied to groups of assets
• Impairment disclosures
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