Impairment impacts entities in all industries and even though it can occur frequently, it still requires significant judgment. And the process for identifying impairment will depend on the type of asset; therefore, it is critical to understand the related requirements! This CPE-eligible (1.0 CPE) eLearning course explores the requirements under IAS 36 Impairment of Assets, including understanding when to test for impairment, at what level the test must be performed, and the correct order for testing various assets for impairment.