## Overview

This module covers asset impairment, investment property accounting, and held-for-sale classification, including recoverable amount concepts, fair value model, and discontinued operations. Topics include CGUs goodwill allocation, cost vs fair value models, and classification criteria.

## 1. Impairment of assets (IAS 36)

- [Indicators and recoverable amount (VIU vs FVLCD)](acca-fr-impairment-of-assets-ias-36-indicators-and-recoverable-amount-viu-vs-fvlcd.md)
- [Cash-generating units and goodwill allocation](acca-fr-impairment-of-assets-ias-36-cash-generating-units-and-goodwill-allocation.md)
- [Recognising and reversing impairment losses](acca-fr-impairment-of-assets-ias-36-recognising-and-reversing-impairment-losses.md)

## 2. Investment property (IAS 40)

- [Classification vs owner-occupied](acca-fr-investment-property-ias-40-classification-vs-owner-occupied.md)
- [Cost vs fair value model and transfers](acca-fr-investment-property-ias-40-cost-vs-fair-value-model-and-transfers.md)
- [Measurement and disclosure](acca-fr-investment-property-ias-40-measurement-and-disclosure.md)

## 3. Non-current assets held for sale (IFRS 5)

- [Classification criteria and measurement](acca-fr-non-current-assets-held-for-sale-ifrs-5-classification-criteria-and-measurement.md)
- [Presentation and disclosure](acca-fr-non-current-assets-held-for-sale-ifrs-5-presentation-and-disclosure.md)
- [Discontinued operations](acca-fr-non-current-assets-held-for-sale-ifrs-5-discontinued-operations.md)


Free ACCA FR Impairment, Investment Property and Held-for-Sale Study Guide