The Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA), with the support of PKF Covenant Co., Ltd., successfully conducted a Webinar on the topic “Impairment of Assets and Financial Instruments” on Friday, 17 July 2026, from 9:00 AM to 12:00 PM via Zoom Meeting.

The webinar featured an insightful presentation by Mrs. Marilyn Ngu, Audit Partner, PKF Covenant Co. Ltd, and Ms. Puvaneswary Naidu Nyahnan, Audit Partner, PKF Malaysia, who shared practical insights into the application of IFRS 36 Impairment of Assets and the IFRS 9 Expected Credit Loss (ECL) Model.

During the session, participants gained valuable knowledge on:

·      Master the key principles and practical application of IAS 36 Impairment of Assets.

·      Understand the IFRS 9 Expected Credit Loss (ECL) Model, including measurement and recognition requirements.

·      Apply impairment requirements confidently through practical examples, case studies, and common implementation scenarios.

·      Addressing practical challenges through an interactive Q&A session

The webinar attracted 500 participants, including KICPAA members, finance managers, accountants and financial controllers, auditors, CFOs and finance leaders, financial reporting professionals, and anyone interested in the topic.

This CPD activity reflects KICPAA’s continued commitment to supporting professional accountants by providing practical learning opportunities that enhance technical knowledge and strengthen professional competencies, and keep members up to date with the latest regulatory and digital developments.

KICPAA would like to express its sincere appreciation to Mrs. Marilyn Ngu and Ms. Puvaneswary Naidu Nyahnan for sharing their valuable expertise and to all participants for their active engagement in making this webinar a meaningful and successful learning session.