Support in impairment testing
The obligation of listed companies to prepare their financial statements in accordance with international accounting standards requires a review of fair values in an annual impairment test.
We advise you on the introduction of suitable processes and instruments for the performance of impairment tests in accordance with IFRS, US-GAAP and HGB. For the impairment testing of investment carrying amounts pursuant to HGB we support you in the application of appropriate requirements, in particular of IDW AcS HFA10.
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