Independent and Executives Club – Impairment of assets IAS 36
26th March 2024, haysmacintyre offices and online


haysmacintyre’s Independent and Executives Club (I&E) is designed to provide an environment where useful guidance can be shared to both non-executive and executive directors throughout the year. Covering complex or judgemental areas of annual financial statements, we will keep up to date with the ever increasing regulatory environment, helping you to meet the responsibilities placed on directors to understand and comply with accounting standards.

  •  March 26, 2024
     8:15 am - 9:30 am

The first I&E breakfast event will take place on Tuesday 26 March. The event will cater for both a virtual and live audience at our offices.

The FRC’s thematic review for 2022/2023 ranked the impairment of assets (IAS 36) as the number one issue in corporate reports. The methodologies used to determine whether an impairment is appropriate or not is likely to be an area of focus again for the FRC this year, as well as the disclosures that companies have made regarding their assessments.

This breakfast briefing will cover the key things that boards should be aware of when they are approving the assessments incorporated in the annual reporting for listed companies. Areas of discussion include:

  • Key inputs and assumptions
  • Disclosures of impairment assessments
  • Impairment testing methodologies
  • Consideration for uncertainty over inflation and higher interest rates
  • Assessing Cash Generating Units (CGUs)

Registration is free – join us to discuss these topics, followed by Q&A and the chance to raise any other issues you may have. You will also be able to meet other club members for networking opportunities. As the event will also be streamed online to allow for flexibility in attendance, please let us know whether you will be joining us in person or online when registering.

08:15-08:30: Registration
08:30-09:30: Presentation and Q&A


Venue Phone: 020 7969 5500

Venue Website:

haysmacintyre, 10 Queen St Pl, London, London, City of, EC4R 1AG, United Kingdom

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Accounting Excellence Large Firm of the Year 2023
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