{"id":2077,"date":"2021-02-08T18:06:29","date_gmt":"2021-02-08T17:06:29","guid":{"rendered":"http:\/\/www.sorgemeval.com\/uk\/?p=2077"},"modified":"2021-02-25T10:23:16","modified_gmt":"2021-02-25T09:23:16","slug":"the-challenges-related-to-the-implementation-of-impairment-tests-at-the-end-of-fy2020","status":"publish","type":"post","link":"https:\/\/www.sorgemeval.com\/uk\/the-challenges-related-to-the-implementation-of-impairment-tests-at-the-end-of-fy2020\/","title":{"rendered":"The challenges related to the implementation of impairment tests at the end of FY2020"},"content":{"rendered":"

“Les difficult\u00e9s li\u00e9es \u00e0 la mise en place des tests de d\u00e9pr\u00e9ciation \u00e0 la fin de l\u2019exercice annuel 2020”, by Blanche FEAUVEAUX – published in Option Finance n\u00b01593 on February 8, 2021<\/p>\n

After 2020 being strongly impacted by the Covid-19 crisis, companies face the challenge of implementing their impairment tests in a time of economic uncertainty which strongly complicates the determination of the fair value of an asset.<\/p>\n

In this particular context, correctly identifying what can be considered as an external or internal indicator of impairment, choosing the best approach to define the fair value of the assets tested, but also accurately managing the information to the shareholders are key to undertaking impairment testing.<\/p>\n

Download article in pdf format<\/a><\/p>\n

Link to the online version of the article on Option Finance website:<\/p>\n

https:\/\/www.optionfinance.fr\/droit-affaires\/entreprise-expertise\/comptabilite\/les-difficultes-liees-a-la-mise-en-place-des-tests-de-depreciation-a-la-fin-de-lexercice-annuel-2020.html<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

“Les difficult\u00e9s li\u00e9es \u00e0 la mise en place des tests de d\u00e9pr\u00e9ciation \u00e0 la fin de l\u2019exercice annuel 2020”, by…<\/p>\n","protected":false},"author":4,"featured_media":1965,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[53],"tags":[],"class_list":["post-2077","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lectures-and-releases","wp-sticky"],"acf":[],"yoast_head":"\nThe challenges related to the implementation of impairment tests at the end of FY2020 - Sorgem Evaluation<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.sorgemeval.com\/uk\/the-challenges-related-to-the-implementation-of-impairment-tests-at-the-end-of-fy2020\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The challenges related to the implementation of impairment tests at the end of FY2020 - Sorgem Evaluation\" \/>\n<meta property=\"og:description\" content=\"“Les difficult\u00e9s li\u00e9es \u00e0 la mise en place des tests de d\u00e9pr\u00e9ciation \u00e0 la fin de l\u2019exercice annuel 2020”, by...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.sorgemeval.com\/uk\/the-challenges-related-to-the-implementation-of-impairment-tests-at-the-end-of-fy2020\/\" \/>\n<meta property=\"og:site_name\" content=\"Sorgem Evaluation\" \/>\n<meta property=\"article:published_time\" content=\"2021-02-08T17:06:29+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-02-25T09:23:16+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.sorgemeval.com\/uk\/wp-content\/uploads\/sites\/2\/2020\/04\/image-article-IT.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"768\" 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