Impairment test: IAS 36 essentials
Recoverable amount, CGUs, goodwill and documentation: the essentials of an impairment test under IAS 36 in 2026.
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Impairment test: IAS 36 essentials
Updated March 2026 - An impairment test checks whether an asset is carried above its recoverable amount. Under IAS 36, the hard part is often the assumptions and documentation.
See also IFRS consolidated accounts, accounting, audit and steering and forecast income statement.
Main point
The model matters, but the consistency of assumptions matters even more.
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Conclusion
Strong impairment work depends on coherent assumptions, scope and documentation.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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