Article
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
IAS 2
• Inventory costing
• Inventory NRV testing
