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Surgent's Auditing Impairment of Long-Lived Assets (Audit Skills Training - Level 5) (A5M4)

 
 
3
Registration is Open
VSCPA Members
$54.00 Regular Registration
Non-members
$54.00 Regular Registration
Designed For:

Accountants responsible for auditing potential impairment of long-lived assets

Prerequisite:

Experience on complex audit engagements

Long-lived assets may be either finite or indefinite lived, tangible or intangible in nature. The carrying value of these long-lived assets should be evaluated at each measurement date to determine whether there is an impairment loss necessary due to declines in an asset's fair value. This module will describe the tips and techniques for determining whether an impairment loss risk exists, and how to calculate, record and disclose any such loss.

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The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.