Impairmenttesti

Impairmenttesti, or impairment test, is a formal assessment used under IFRS to determine whether an asset's carrying amount exceeds its recoverable amount, indicating impairment. The recoverable amount is the higher of an asset's fair value less costs of disposal and its value in use. If the carrying amount exceeds the recoverable amount, an impairment loss is recognized in profit or loss and allocated to the assets within the relevant cash-generating unit (CGU).

The test is required at least annually for goodwill and indefinite-life intangible assets, and, for other assets, when indicators of impairment exist—such as a significant drop in market value, adverse changes in technology, or underperformance relative to forecasts. The process typically involves identifying the CGU or group of assets and estimating its recoverable amount. If impairment is indicated, the loss is first allocated to reduce any goodwill in the CGU, then to other assets pro rata based on their carrying amounts.

Impairment losses reduce the carrying amount of the assets; if later circumstances indicate an increase in recoverable amount, a partial reversal may be allowed, except for goodwill, for which reversals are not permitted. Any reversal is limited to the amount that would have been recognized had the asset not been impaired, and it generally increases the asset’s carrying amount but cannot exceed what the recoverable amount would have been.