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Impairment Testing

A two-day course aimed at auditors and finance personnel covering the organisational, valuation and technical aspects of the impairment testing of intangibles and goodwill under IAS 36. We use a 9-step impairment testing model (see documentation below) as a framework for the course.

Since the course is not directly designed for valuation specialists, there are optional modules on basic valuation techniques, and we sometimes even incorporate this course into the purchase price allocation workshop.

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Downloadable Documentation

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