IVC Country risk premium tool

Country risk premiums should be taken into account in particular when carrying out impairment tests for accounting purposes in accordance with IAS 36. Country risk premiums can, for example, be estimated by means of interest rate differences between government bonds of different countries.

Die oben dargestellten Daten beruhen auf Auswertungen von Professor Aswath Damodaran, The data presented above are based on evaluations by Professor Aswath Damodaran, which can be obtained from his homepage. The country risk premiums were calculated on the basis of CDS spreads of government bonds of different countries in relation to the USA (reference country); the methodological approach is described here.

Source: Aswath Damodaran

Disclaimer (non-binding translation, see German site for binding version): The IVC Country risk premium tool is a free service provided by IVC Independent Valuation & Consulting Aktiengesellschaft Wirtschaftsprüfungsgesellschaft, which can be used without concluding a contract. The results must be checked and we do not accept any liability for incorrect calculations. The IVC Country risk premium tool does not replace an own analysis.