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 will explore the IFRS accounting requirements under IAS 36 Impairment of Assets, specifically how to measure the recoverable amount of an asset (or CGU) and how to recognize an impairment loss.