2019/02: Impact of IFRS 16 on the Goodwill Impairment Test
IVC is pleased to present the second issue of the IVC Snippets.
In this Snippet, we analyse the impact of IFRS 16 for the goodwill impairment test in accordance with IAS 36. We present in a simplified example how the impairment test can be carried out properly in practice after the introduction of IFRS 16. The three main challenges are breakdown of lease payments into depreciation and interest, the reinvestment rate, and appropriate determination of cost of capital.IVC-Snippets-IFRS-16-and-IT_EN
2019/01: Determination of the incremental borrowing rate for IFRS 16
IVC is pleased to present the first issue of the IVC Snippets. In the course of our project work we are constantly faced with new challenges and complex professional questions, for which we work out innovative and finely tuned solutions. Against this background we developed the idea to provide extracts of our work to the public.
In this Snippet IVC analyses the importance of IFRS 16 by reference to 102 HDAX-Companies. The main aspect here is the appropriate determination of the incremental borrowing rate. In the following IVC presents the IVC toolbox as a a practice-oriented solution for the derivation of an incremental borrowing rate.IVC-Snippets-IFRS-16-EN