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IFRS & Accounting · Tool 25

Goodwill Impairment Model IAS 36

Test goodwill for impairment using value in use, with discounted cash flows and sensitivities.

Key features

  • Cash-generating unit cash flow forecasts
  • Discount rate and terminal value
  • Headroom calculation
  • Sensitivity tables

Who it is for

Accountants · Financial controllers · Finance managers · Auditors · Corporate finance professionals

What is included

  • Instructions
  • Settings
  • Assumptions
  • Cash flows
  • Value in use
  • Sensitivity

Make it yours

Add your company or business name, logo, address, currency and date format. In the web app your branding is saved and shown on the dashboard and exports. Rename categories and lines to match your business.

A calculation aid. Impairment conclusions need management and auditor judgement.

Requirements

Excel: Microsoft Excel 2016 or later, or Microsoft 365 (Windows or Mac). Google Sheets: a free Google account. Web app: a current browser on computer, tablet or phone.