IFRS Institute Webcast - Impairment of Long-Lived Assets
This webcast provides a discussion of impairment of long-lived assets including goodwill and intangible assets.
Both U.S. GAAP and IFRS contain similar impairment indicators for assessing the impairment of depreciable long-lived assets; however, the impairment models differ in important respects. Additionally, the IFRS impairment model for goodwill and indefinite-lived intangibles differs from the respective U.S. GAAP models.
KPMG partners and professionals will discuss the IFRS impairment model as well as the similarities and differences between U.S. GAAP and IFRS in this area. The discussion will also include insights into practical considerations when considering application of this standard.
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