Impairment Testing

Under both IFRS and German GAAP, various assets (particularly goodwill and investments in companies) are tested for their recoverability on a regular basis or for a specific reason (e. g. indications of impairment).

We can support you in performing impairment tests, in specific aspects of the process and in preparing the required documentation.

Essential consulting areas are:

• Applying accounting principles and regulations
• Delineating an object to be valued (e. g. cash-generating units)
• Preparing and examining planning calculations
• Selecting measurement methods
• Determining parameters (interest rates, etc.)
• Assessing and testing
• Providing support for a financial statement audit