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Accounting for Long-Term Assets Impairments Workshop

1819-724 07/16/2019
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"Accounting for" Series of Workshops

This program combines the historical perspectives with current developments in "accounting for" Balance Sheet items. The workshops will enhance the accounting skills and lead participants in discovering how to add value to their services.

The Series consists of eight modules. You may enroll in all of them and obtain a certificate of completion at the end of the program. If you prefer, you may enroll in individual courses.

Those who attend and complete the 8 modules may earn up to 32 CPE Credits. Individual modules are 4 CPE Credits each.

Accounting for Long-Term Assets Impairments Workshop

Topics to be discussed:

♦ Categories of long-term operating assets tested for impairment.
♦ Accounting for impairments of property, plant, and equipment and intangible assets with finite lives under U.S. GAAP.
♦ Accounting for impairments of intangible assets with indefinite lives under U.S. GAAP.
♦ Accounting for goodwill impairments under U.S. GAAP.
♦ Accounting for impairments of property, plant, and equipment, finite-life intangible assets, and indefinite-life intangible assets other than goodwill under IFRS.
♦ Accounting for goodwill impairments under IFRS.
♦ Required disclosures for impaired assets.
♦ Accounting for long-term operating assets held for sale or disposal and required disclosures.

Course Objectives: Upon completion of this course participants should be able to:

  1. Identify the categories of long-term operating assets tested for impairment.
  2. Apply the accounting rules and procedures for impairment of the different categories of long term-assets.
  3. Identify the required disclosures for impaired assets.

Instructional Delivery Method: Group Live

P. R. Field of Study: Accounting & Auditing

NASBA Field of Study: Accounting

Pre-requisite: Basic knowledge of financial accounting.

Level: Intermediate

Who should attend: Financial auditors, internal auditors, accountants and managers, among others.

Date: July 16, 2019

Registration: 12:15pm – 1:00pm                      Seminar: 1:00pm – 5:00pm

Instructor: Lolita E. Vargas De León, CPA, CISA, CIA, MIBA; Socia Principal, Grupo Nova

Methodology: All the workshops have been designed in such a way that they integrate practical exercises for each of the subjects to be treated.  The workshops can be offered as a series or individually.

Location: Colegio de CPA, Capital Center Building I, PH-2, Hato Rey

Discount: Complete Series (8 courses) - $40*

 *To obtain the applicable discount through "online" registration, you must use code: ASW19


  1. Discount apply only on the complete program price.  Additional charges are not subject to discounts.
  2. Full payment is required before attending the first day of the cluster.
  3. Applications received without payment will not be considered.
  4. Enrollment subject to space.

Materials: This course will be paperless and the materials will be distributed electronically. Download them through "Mi Perfil", on the Colegio's website, where will be available for seven days after the event. Electronic devices may be brought to the classroom to access the downloaded materials.

Electronic evaluation: Once you have registered your entry to this educational activity, you can quickly and easily access and complete the evaluation through "Mi Perfil".  On our website "Home" page you will find detailed instructions for completing the form.

Notice: The Colegio de CPA reserves the right to substitute instructors and suspend a course due to insufficient enrollment or other causes beyond our control.  We reserve the right to refuse admission.  Space is limited.  Registration is subject to the available slots.  The tuition price for CPA applies to those who at the time of registration do not owe debts to the Colegio.


Accounting and Auditing 4.00

Precio General
$ 68.00