Goodwill impairment testing in a new era - Implications of COVID-19 on Impairment testing under IAS 36

COVID-19 has developed rapidly, impacting equity markets with high volatility as our real economy is set for an unprecedented decline. As such, COVID-19 could represent a trigger for impairment testing for companies.

Performing valuations and impairment test analyses in the current uncertain economic conditions has become more challenging than ever, and we are pleased to provide you with the views and guidance of our experts during a  webinar organized by PwC, on Thursday, June 11th.

During this virtual session, we will provide in-depth understanding of the need for performing a trigger-based impairment test. We will focus on the impact of the crisis on key input parameters; scenario analysis, discount rates, and the terminal value. Disclosure requirements naturally are an integral part of the webinar.

With contributions from several of our valuation partners, John Peters and Frank de Lange and the contribution of Prof. dr. Arjan Brouwer RA, partner and Chief Accountant of PwC The Netherlands, this webinar will provide you with the relevant guidance to be well prepared for upcoming impairment test analyses.

We look forward to you joining us for this webinar.

Register for the webinar


11 June 2020, 4PM (webinar)

Target audience

Controllers, Financial Reporters

Contact us

Delphine Martin

Senior Manager, PwC Netherlands

Tel: +31 (0)62 065 19 10

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