IAS 36 & IAS 2 

Deloitte Academy online training.

On 15 July Deloitte Academy professionals delivered an online training session on the topic of IAS 36 & IAS 2.

The training covered the following important topics together with subject-specific industry case studies:

IAS 36
• Value in use calculation
• Assumptions used in impairment calculations
• Impairment calculation/allocation

• Inventory costing
• Inventory NRV testing  

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