Accounting for provisions and impairment according to IFRS
PricewaterhouseCoopers Česká republika, s.r.o.
Seminar summarises requirement of IAS 37 for recognition and measurement of provisions -- focus on provision for restructuring, decommission of assets, onerous contracts and employee and termination benefits. Practical examples show application of basic principle, it means existence of current liability as a result of past events. The second half of seminar focuses on impairment testing of both tangible and intangible assets and goodwill according to IAS 36. Theoretical overview is followed by the summary of the most often pitfalls and suggestion for solution of issues focused on Czech specifics.
Date: 26 March 2013
Time: 9 a.m. - 5 p.m.
Venue: PwC premises, City Green Court, Hvězdova 1734/2c, Prague 4
You wil gain: 8 CPD points