How to perform an Impairment Analysis

In this video we look at how to perform an impairment analysis. We go through everything from a trigger analysis all the way to the impairment. We touch on the differences between IFRS and US GAAP. For more read topic ASC 360-10-35

The 6 Triggers
1 - adverse market valuations
2 - adverse change in use of asset
3 - adverse change in laws or regulations
4 - significant cost overruns
5 - operating or projected losses
6 - selling the asset for a loss

Impairment Analysis Steps:
1 - Trigger Analysis
2 - Undiscounted Cash Flow Test
3 - Discounted (FV) Cash Flow Test

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0:00 - Intro and Basics
0:42 - Asset Group?
1:36 - Impairment Analysis Steps
2:45 - IFRS Differences
3:27 - 6 Impairment Triggers
5:43 - Examples
7:35 - Outro

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