{"version":"1.0","type":"rich","provider_name":"Acast","provider_url":"https://acast.com","height":250,"width":700,"html":"<iframe src=\"https://embed.acast.com/$/685433ce412e0f0fbf4f16fc/68d4fdbaf1035f0a04e8f2be?\" frameBorder=\"0\" width=\"700\" height=\"250\"></iframe>","title":"Financial Reporting - Module 7","thumbnail_width":200,"thumbnail_height":200,"thumbnail_url":"https://open-images.acast.com/shows/685433ce412e0f0fbf4f16fc/1759419360514-fe06aa0f-c3ed-44af-b567-3b09840b44d7.jpeg?height=200","description":"<p>Module 7 — Impairment of Assets (IAS 36). We cover the scope, when to test, how to estimate the recoverable amount (VIU vs FVLCD), how to recognise and reverse losses, and how to handle CGUs and goodwill. Get quick tips and examples, plus common exam traps. Practice MCQs at <a href=\"https://cpacopilot.replit.app/\" rel=\"noopener noreferrer\" target=\"_blank\">https://cpacopilot.replit.app/</a></p>","author_name":"Alex Chu"}