Goodwill - Impairments under IFRS 3

11 June 2024

Webinar: 12:00 PM - 1:00 PM BST

This session will focus on the recognition of goodwill in a cash generating unit and the practical impairment considerations for entities applying IFRS requirements. With economic uncertainty and the impact of climate change, impairments continue to be a relevant and often challenging area for entities.


  • Recognising goodwill in a cash generating unit (CGU)
  • Applying the impairment principles of IAS 36 Impairment of Assets to a CGU
  • Considerations of the key assumptions used in measuring the recoverable amount
  • Overview of the key disclosures
  • Key differences with UK GAAP

All levels of staff involved in preparing and/or auditing financial statements.

For more information visit the members only intranet here.

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