Impairment Valuation for Financial Reporting – MTS-FR01: Master ASC 350 and ASC 360 Impairment Testing | تقييم انخفاض القيمة للأصول لأغراض التقارير المالية – MTS-FR01

Impairment Valuation for Financial Reporting – MTS-FR01

When markets shift, the hardest question on any balance sheet is not what an asset cost — it is whether its carrying amount can still be supported. That is exactly the question MTS-FR01 | Impairment Valuation for Financial Reporting from COMFORT-CPD Academy trains you to answer professionally, under the US standards ASC 350 and ASC 360.

What the course covers

MTS-FR01 provides an integrated professional framework for valuing asset impairment for financial-reporting purposes. Across six focused units you move from first principles to a finished, reliance-ready report:

• Unit 1 – Introduction to Impairment: what impairment really means, and how to distinguish a market decline from an accounting impairment.
• Unit 2 – Professional Terminology and Standards: the language of ASC and IFRS frameworks, so you can work confidently in audit-driven environments.
• Unit 3 – ASC 350: goodwill impairment testing.
• Unit 4 – ASC 360: impairment of long-lived assets.
• Unit 5 – Premise of Value: selecting the correct premise — In-Use versus In-Exchange — for impairment testing.
• Unit 6 – The Impairment Report: preparing a professional, restricted-purpose impairment valuation report that auditors and regulators can rely on.

The course is fully practical: it includes case studies with automated and manual assessment, multi-level mock exams, and an accredited final examination with a 70% pass mark. Content is delivered fully in Arabic, 100% online through the Academy's Shopify + Thinkific platform, at a professional intermediate-to-advanced level.

Who it is for

MTS-FR01 is designed for asset valuation professionals, financial-reporting accountants, internal and external auditors, banking and finance professionals, and investment and asset-management teams. It is also a strong fit for candidates progressing on professional tracks such as ASA, RICS, FRA and MTS appraiser pathways, where impairment work is part of regulated, audit-driven practice.

Professional value

On passing the final exam you receive the accredited COMFORT-CPD certificate with proof of 12 CPD hours, issued digitally with a verification code. Beyond the certificate, the course builds a skill that clients, auditors and regulators increasingly demand: the ability to defend an impairment conclusion — the test applied, the premise of value chosen, and the report that documents it. COMFORT-CPD Academy is the training arm of COMFORT360, delivering accredited CPD aligned with international valuation practice.

Course facts

• 12 training hours – direct / self-paced
• 12 accredited CPD hours
• Final exam pass mark: 70%
• Verified digital certificate
• Language: fully Arabic • Level: intermediate to advanced
• Price: 2,500 EGP

Enrol now in MTS-FR01 – Impairment Valuation for Financial Reporting →