3. 對于考澳洲注冊會計師資格證Financial Reporting的同學來說，我們講解了考試重要的計算題知識點。比如說，如何計算CGU的Carrying amount，如何把Goodwill and corporate assets分配給CGU，如何計算Value in use。然后講解了理論性選擇題，比如說，什么時候做Impairment test，還有可以Reverse回多少過去的Impairment loss。希望這節課能夠，幫你更深刻的理解，澳洲注冊會計師資格證考試Financial Reporting 內容，掌握真題練習Impairment of assets calculation and reporting，還有考試中復雜的計算，更順利的通過Financial Reporting考試。
01 - Impairment of assets Introduction
001 Introduction.mp4
002 Impairment of assets overview.mp4
003 Impairment indicators for assets.mp4
004 Timing of assessing impairment for intangible assets and goodwill.mp4
005 Recoverable amount and FV less costs of disposal.mp4
006 Value in use ·§cAcM-poa.mp4
007 Recognising and measuring an impairment loss.mp4
008 Practical Q 1 - Reversal of impairment loss.mp4
009 Practical Q 2 - Reversal of impairment loss.mp4
010 Impairment of CGUs.mp4
011 Allocate goodwill to CGU.mp4
012 Timing of testing CGUs.mp4
013 Corporate assets.mp4
014 Allocate an impairment loss for a CGU !V Part 1.mp4
015 Allocate an impairment loss for a CGU !V Part 2.mp4
016 Practical Q - Allocate an impairment loss for a CGU.mp4
017 Reversal of impairment loss of CGU.mp4
018 IAS 36 !V Impairment disclosure.mp4
019 Impairment of assets - Course review.mp4
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