White paper "Focused on: Impairment of Assets according to IAS 36"

In order to ensure that the annual financial statements give a true and fair view of the company’s situation fixed assets must be regularly tested for impairment.

This paper examines the whole procedure of the impairment of assets according to IAS 36. Beginning with the test for certain indications that could point to impairment, followed by specifically calculating the recoverable amount using a discounted cash flow analysis and possibly reversing the impairment loss in later accounting periods. The special focus is on the cash generating units and the impairment of goodwill.


White paper

Title: "Focused on: Impairment of Assets according to IAS 36"


Author: Florian Zastrow

Release: 30.04.2014

PDF: 13 pages


  • Impairment of assets according to IAS 36
    • Identifying an impaired asset
    • Determining the recoverable amount
      • Fair value less costs of disposal
      • Calculating the value in use
    • Recording the impairment loss in the balance sheet and P&L
    • Cash generating units and impairment of goodwill
    • Reversal of impairment loss

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