IPSAS 26 - Impairment of cash-generating assets

CPD hours:  1

IPSAS 26 provides guidance on recognising and measuring impairment losses for cash-generating assets in the public sector.

The purpose of the standard is to ensure that cash-generating assets are carried at no more than their recoverable amount.

Important information

• Certificates will be issued on the date of successful completion of the assessment and will reflect that date.
• Course access is valid for 12 months, after which the course will close.
• No updates will be made to the course during the 12-month access period. If updates become available, they will be released in a new course available for purchase on our website.
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