Goodwill & Asset Impairment (IAS 36)
Assess recoverable amounts and impairment headroom for goodwill, cash-generating units and other assets within IAS 36.
Discuss your requirement ↗When this report is used
- Acquired goodwill is due for its annual impairment assessment.
- An in-scope asset shows indicators of impairment after weaker performance or market changes.
- Indefinite-life intangibles or intangibles not yet available for use require annual testing.
- Updated forecasts or restructuring change the assumptions behind an existing assessment.
Scope & report contents
- Scope of analysis
- Value-in-use/fair-value-less-costs analysis as appropriate; sensitivity and headroom tests.
- Report contents
- Recoverable-amount calculations, sensitivity and headroom analysis, and supporting impairment assessment schedules.
The final scope and deliverables are agreed around your purpose, reporting period and available information.
Describe your situation ↗Information & engagement requirements
Information we may request
cash-generating unit mapping; board budgets; latest forecasts; asset carrying values; discount-rate assumptions.
Specific requirements
Annual testing applies to goodwill and specified intangible assets under IAS 36. Other assets within its scope are tested when impairment indicators arise. Confirm the reporting framework, cash-generating units and valuation assumptions. IFRS Foundation — IAS 36 ↗
Intended use
If the report will be submitted to a bank, investor, auditor, procurement team or authority, share its requirements before commissioning. We agree the entities, period, methods, reliance and deadline. Specialist qualifications and independent-review requirements are confirmed for the assignment.
A report supports the agreed assessment or submission; it does not guarantee financing or approval. Certification, legal opinions and independent assurance require a separately agreed qualified engagement.