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AASB 136 in Practice: What Can Go Wrong and How to Audit Impairment

AASB 136 Impairment of Assets remains one of the most judgmental and error-prone areas in financial reporting. This focused 90-minute webinar guides participants through the practical application of AASB 136, highlighting common pitfalls in impairment assessments and how auditors can evaluate management’s conclusions effectively.

Through real-world examples, participants will learn how to identify impairment indicators, assess cash-generating units, and review key assumptions such as cash flow projections, growth rates, and discount rates. The session explores how flawed modelling, weak documentation, and overly optimistic assumptions can lead to material misstatements — and how to challenge them confidently.

Key Topics:

• The AASB 136 impairment model and indicators
• Evaluating management’s models and assumptions
• Common pitfalls and red flags in impairment testing
• Goodwill, indefinite-life intangibles
• Auditor considerations and red flags

Who Should Attend:

Auditors, financial accountants, and finance managers working with IFRS.

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