MTS-FR01 | تقييم انخفاض القيمة للأصول لأغراض التقارير المالية (Impairment Valuation for Financial Reporting) وفق معايير ASC 350 & ASC 360
MTS-FR01 is an advanced professional course on impairment valuation for financial reporting under the US standards ASC 350 & ASC 360 — 12 training hours, 12 accredited CPD hours, delivered fully in Arabic, 100% online. Scroll down for the full course details, curriculum, and certification.
MTS-FR01 كورس مهني متقدم في تقييم انخفاض القيمة لأغراض التقارير المالية وفق المعيارين الأمريكيين ASC 350 وASC 360 — 12 ساعة تدريبية، و12 ساعة CPD معتمدة، باللغة العربية بالكامل وأونلاين 100%. تجد أدناه التفاصيل الكاملة للكورس والمنهج والشهادة.
Impairment Valuation for Financial Reporting ASC 350 & ASC 360 — MTS-FR01
An advanced professional course on applying asset impairment tests for financial reporting — professional judgment, value premise selection, and audit-ready valuation reports, under the US standards ASC 350 and ASC 360.
كورس مهني متقدم يركّز على تطبيق اختبارات انخفاض القيمة (Impairment) للأصول لأغراض التقارير المالية، مع التركيز على الحكم المهني، واختيار فرضية القيمة، وإعداد تقارير تقييم قابلة للاعتماد والتدقيق وفق المعيارين الأمريكيين ASC 350 وASC 360.
When Market Decline Becomes Accounting Impairment
Course MTS-FR01 provides an integrated professional framework for valuing asset impairment under the US standards ASC 350 and ASC 360. It is designed specifically for valuation experts, accountants, and auditors working in regulated, audit-driven professional environments.
The course focuses on distinguishing between market decline and accounting impairment, understanding financial reporting requirements, selecting the appropriate premise of value, defining the valuer's role within the governance framework, and preparing a professional, restricted-purpose, reliance-ready impairment report.
The course is fully practical, includes case studies and multi-level mock exams, and concludes with an accredited final examination.
يقدّم كورس MTS-FR01 إطارًا مهنيًا متكاملًا لتقييم انخفاض القيمة للأصول وفق المعيارين الأمريكيين ASC 350 وASC 360، وهو مصمم خصيصًا لخبراء التقييم والمحاسبين والمدققين العاملين في بيئات مهنية خاضعة للرقابة والتدقيق.
يركّز الكورس على التمييز بين الانخفاض السوقي والانخفاض المحاسبي، وفهم متطلبات التقارير المالية، واختيار فرضية القيمة المناسبة، وتحديد دور خبير التقييم ضمن منظومة الحوكمة، وإعداد تقرير Impairment مهني مقيّد الغرض وقابل للاعتماد.
الكورس تطبيقي بالكامل، ويشمل حالات دراسية وامتحانات تجريبية متعددة المستويات، وينتهي بامتحان نهائي معتمد.
من مؤشرات السوق إلى تقرير Impairment قابل للتدقيق — حكم مهني يُطبَّق وفق المعايير.
Built for Audit-Driven Professionals
A professional, intermediate-to-advanced course — designed for specialists working in regulated, audit-driven environments, not for beginners.
Asset Valuation Professionals
Apply impairment tests to assets and goodwill within a professional standards framework.
Financial Reporting Accountants
Understand the financial reporting requirements behind impairment under ASC 350 & ASC 360.
Internal & External Auditors
Review impairment valuations with a clear view of the valuer's role and the governance framework.
Banking & Finance Professionals
Read and rely on impairment valuations prepared for financial reporting purposes.
Investment & Asset Management
Track how accounting impairment affects the assets and portfolios you manage.
Professional-Track Candidates
Candidates on professional tracks such as ASA, RICS, FRA, and MTS Appraisers.
Six Units, One Complete Impairment Framework
12 training hours across 6 units — fully practical, with case studies, multi-level mock exams, and an accredited final examination.
Introduction to Impairment
The concept of impairment and the difference between market decline and accounting impairment.
Professional Terminology & Standards (ASC / IFRS)
The professional terminology and the standards landscape across the ASC and IFRS frameworks.
ASC 350 — Goodwill Impairment
Applying goodwill impairment testing under ASC 350.
ASC 360 — Impairment of Long-Lived Assets
Applying impairment testing to long-lived assets under ASC 360.
Premise of Value in Impairment Testing
Selecting the appropriate premise of value (In-Use / In-Exchange) in impairment tests.
Preparing the Impairment Valuation Report
Preparing a professional, restricted-purpose, reliance-ready impairment valuation report.
What You Will Be Able to Do
What This Course Does for Your Career
Audit-Ready Reporting
Learn to prepare restricted-purpose, reliance-ready impairment reports that stand up to audit.
12 Accredited CPD Hours
Proof of 12 continuing professional development hours on passing the final exam.
Professional Judgment
Sharpen judgment on premise of value and the line between market decline and accounting impairment.
Governance Clarity
Understand the valuer's role within the financial reporting governance framework.
Fully Practical Learning
Case studies with automated and manual assessment, plus multi-level mock exams.
Professional-Track Support
Relevant preparation for candidates on ASA, RICS, FRA, and MTS Appraisers tracks.
Study on Your Schedule, Assessed to a Standard
📚 How You Study
نظام الدراسة
- 100% online — recorded content via the Shopify + Thinkific platform. — أونلاين بالكامل: محتوى مسجّل عبر منصة Shopify + Thinkific.
- 12 hours of direct / self-paced training across 6 units. — 12 ساعة تدريب مباشر / ذاتي عبر 6 وحدات.
- Delivered fully in Arabic. — يُقدَّم باللغة العربية بالكامل.
- Professional level — intermediate to advanced (not for beginners). — مستوى مهني: متوسط إلى متقدم (غير موجه للمبتدئين).
📝 How You Are Assessed
نظام التقييم
- Multi-level mock exams (included) + electronic examinations. — امتحانات تجريبية متعددة المستويات (مشمولة) وامتحانات إلكترونية.
- Automated and manual assessment of practical case studies. — تقييم آلي ويدوي للحالات التطبيقية.
- Accredited final examination (included) — pass mark 70%. — امتحان نهائي معتمد (مشمول) بدرجة نجاح 70%.
- Digital certificate with a verification code on passing. — شهادة رقمية برمز تحقق عند الاجتياز.
An Accredited Certificate That Counts
Accredited COMFORT-CPD Certificate — 12 CPD Hours
On passing the accredited final examination you receive the accredited COMFORT-CPD certificate, proof of 12 continuing professional development (CPD) hours, and a digital certificate with a verification code.
عند اجتياز الامتحان النهائي المعتمد تحصل على شهادة COMFORT-CPD المعتمدة، وإثبات 12 ساعة تطوير مهني مستمر (CPD)، وشهادة رقمية برمز تحقق.
Learn from a Professional Practice, Not Just a Platform
Practice-Rooted
The academy of COMFORT360 — an FRA-licensed valuation practice in Egypt.
Valuation-Sector Focus
Content written for valuers and valuation professionals — not generic theory.
CPD That Counts
Accredited hours that go straight into your annual CPD record.
Verified Certificates
Digital certificates issued with a unique verification code.
Frequently Asked Questions
Is the course fully online and self-paced? · هل الكورس أونلاين بالكامل؟
What language is the course delivered in? · ما لغة الكورس؟
How am I assessed? · كيف يتم التقييم؟
Do I receive a certificate and CPD hours? · هل أحصل على شهادة وساعات CPD؟
What level is the course — is it for beginners? · ما مستوى الكورس؟
Ready to Master Impairment Valuation for Financial Reporting?
Join MTS-FR01 and apply ASC 350 & ASC 360 impairment testing with confidence — from premise of value to an audit-ready, reliance-ready impairment report.
انضم إلى كورس MTS-FR01 وطبّق اختبارات انخفاض القيمة وفق ASC 350 وASC 360 بثقة — من فرضية القيمة إلى تقرير Impairment قابل للاعتماد والتدقيق.