Impairment Test in accordance with IAS 36

Dr Lars Franken and Dr Jörn Schulte will each give presentations on impairment testing according to IAS 36 at the Vienna Conferences on International Accounting.

The lectures will highlight methodological, but above all practical challenges in carrying out impairment tests in the context of subsequent consolidations:

• Requirements for the structure of an impairment test system
• CGU delimitation
• Corporate planning as a data basis
• Determination of the cost of capital
• Coordination with the audit teams