《无形资产及商誉减值》报告（英文版）.pdfVIP

Accounting Advisory COVID-19 accounting Global considerations for CFOs Impairment of intangible assets and goodwill The business and operations of many entities have already been seriously affected by the rapid global spread of COVID-19 and related government actions. Unfortunately, many businesses will continue to be affected for some time. This has consequences for their value and the value of many of their commercial assets. In this volatile environment, any impairment of goodwill and Management teams that perform impairment testing fully other long-lived assets has the potential to materially reduce in-house may find this requirement a significant addition to reported earnings. While impairment losses provide only a their role at a time when, more than ever, management’s full lagging indicator of negative developments, this does not attention on operations is crucial. This is also an area that reduce the importance of ensuring that the reported values for will likely be subject to particular scrutiny and challenge by goodwill and other intangibles reflect an appropriate value. external auditors. This includes any impairment in value reflecting economic impact of COVID-19. The requirement IAS 36 ‘Impairment of Assets’ seeks to ensure that the assets of a reporting entity are carried at amounts not in excess of their recoverable amounts. IAS 36 defines the recoverable amount of an asset as the higher of its fair value less costs of disposal (FVLCD) to sell and its value in use (VIU