The impairment test is a check on the intrinsic value of the company which as a general rule is carried out at least once a year. What is tested is – following acquisition of a company, within the scope of the purchase price allocation on the consolidated balance sheet – goodwill and certain identified and valued intangible assets.
The impairment test is carried out according to a complex methodology that necessitates specialised know-how. Moreover, strict accounting standards apply to implementation. Our employees lend you competent and committed support.
After the acquisition of the company has already aroused the interest of the capital market, the results of the annual impairment test are received with excitement above all in times of economic and financial crisis. We see it as our task to ensure that you are adequately prepared in good time and therefore recommend that the impairment test should be set up as a permanently installed process in the accounting system.