Introduction

The accounting treatment of intangible assets and the impairment of assets in terms of the IFRS for SMEs.

Category: Accounting

Channel 2: Growth

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Information

Available from: 10 March 2025, 14:30

Format: Webinar

CPD Units: 3

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What will set you apart

By attending this webinar you will gain the following competencies

• A quick overview of who should/can apply the IFRS for SMEs (2015) (the International Financial Reporting Standard for Small and Medium-Sized Entities) (effective 1 January 2017)
• Understand the concept of an ‘asset’ in the context of an impairment
• The detailed accounting treatment of intangible assets (other than Goodwill) in terms of the IFRS for SMEs (2015)
• Accounting for an impairment loss in terms of the IFRS for SMEs (2015)
• The webinar will discuss the core accounting principle of the topics above and will use examples to illustrate the practical application thereof.

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Certificate

The following event is awarded 3 CPD units in Accounting.

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Presenter

Prof. Jacobus (Cobus) Rossouw

A Chartered Accountant (SA) since 1999, is an expert in IFRS and IFRS for SMEs. He has been lecturing Advanced Financial Accounting to post-graduate chartered accountancy students at the University of the Free State since 2004.

Previously the Subject Head for Financial Accounting (2005–2017), Cobus now serves as PGCA Academic Coordinator and is a member of the School of Accountancy’s Management Committee. He has received four Learning and Teaching Awards for innovative practices.

Cobus has authored/co-authored 13 accredited research articles, numerous accounting textbook chapters, and over 20 research papers presented at international and national conferences. He has also delivered 100+ professional update courses for various accounting bodies.

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