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Accounting for Impairments under FRS 102

This webinar provided an overview of the current requirements under Section 27 of FRS 102 for the recognition, measurement, presentation and disclosure of impairment of assets. It will also consider how the requirements should be applied in practice. Broadcast 27 September 2018.

This webinar will provide an overview of the current requirements under Section 27 of FRS 102 for the recognition, measurement, presentation and disclosure of impairment of assets. It will also consider how the requirements should be applied. With the continuing economic uncertainty in the UK it will mean that impairment testing continues to be very relevant in the UK.

Also summarising the key requirements for impairment testing under FRS 102 using practical examples.