This learning manual provides a broad coverage of the accounting requirements for non-financial assets and their impairment.

Accounting for non-financial assets

This course aims to provide you with the knowledge to understand and apply the recognition, measurement and disclosures required for non-financial assets.

Note: It is expected that you already have an understanding of the accounting framework in respect to recognition of assets, liabilities, income and expenses when studying these materials.

Accounting for impairment

This course provides an overview of:

  • the key requirements and impacts of IAS 36 as they relate to reporting entities in all industry sectors;
  • how best to apply them, using practical situations.

This course consists of one hard copy learning manual and two online assessments.

Want to know more? Click below to view a sample of the learning manual:

Learning objectives

  • Identify the recognition and measurement criteria for tangible assets including inventory, property, plant and equipment (PPE), and investment property.
  • Identify the recognition and measurement criteria for intangible assets.
  • Account for impairment of assets.
  • Discuss other areas affecting assets, including borrowing costs, foreign exchange costs, non-current assets held for sale and government grants relating to assets
  • Identify the requirements of IAS 36.
  • Determine when to test for impairment and how to identify indicators of impairment.
  • Identify cash-generating units.
  • Determine recoverable amounts.
  • Identify the impact of IAS 36 in specific circumstances.


These learning manuals are specifically designed for finance professionals who are involved in:

  • external reporting
  • financial management
  • accounting administration
  • management accounting
  • financial accounting

365 Days