A rigorous guide to identifying CGUs and calculating WACC under IAS 36 for digital businesses facing value erosion.
Navigate the complexities of valuing and reporting on distressed technology assets in today's volatile economic climate. This course offers an in-depth exploration of impairment testing specifically tailored to the unique challenges of the tech sector. As market conditions fluctuate, tech assets—ranging from capitalized software and intellectual property to goodwill and specialized equipment—often experience rapid declines in recoverable value.
The curriculum examines the critical triggers that indicate financial or operational distress, the regulatory accounting frameworks governing impairment, and the specialized valuation techniques required when standard cash flow projections no longer apply. It delves into the nuances of assessing fair value, adjusting future cash flow estimates in a distressed environment, and executing the complex, multi-step impairment tests required for both tangible and intangible technology assets.
Through real-world scenarios and industry-specific context, this course delivers a comprehensive overview of how to accurately measure, record, and disclose impairment losses, ensuring strict compliance and transparent financial reporting during periods of market downturn or technological obsolescence.
Assistant Professor in Finance | University of Birmingham Dubai
Dr. Alessio Faccia, an accomplished academic and corporate trainer, has a distinguished finance, accounting, and business background. His expertise spans over 16 years, during which he has notably contributed to finance and accounting through his roles as an assistant professor, auditor, chartered accountant, CFO advisor, and corporate trainer. Dr. Faccia’sacademic journey includes prestigious roles at several universities, including the University of Birmingham and Coventry University, where he taught various finance and accounting modules. His extensive involvement in corporate training further enriches Dr. Faccia’s professional experience. He has provided training in diverse areas such as finance and accounting, management and HR, technology, oil and gas, and legal matters to many organizations. These organization encompass various sectors, including government bodies, financial institutions, energy companies, and real estate firms.. These organizations encompass various sectors, including government bodies, financial institutions, energy companies, and real estate firms. His proficiency is further demonstrated by his numerous publications, research contributions, and a strong academic record, underscoring his commitment to advancing knowledge in his field. Dr. Faccia’s work is a testament to his dedication to enhancing the skills and knowledge of professionals across various industries globally.
