Impairment Testing of Assets
Impairment is where optimism meets the accounts, and a test built to produce the answer management wants will not survive an auditor or a downturn. This course covers doing it defensibly.
Course outline
What this programme covers, module by module.
- 01Where optimism meets the accounts
- 02Indicators of impairment and when a test is required
- 03Cash generating units and drawing the boundary honestly
- 04Value in use, cash flow forecasts and their credibility
- 05Fair value less costs of disposal as the alternative
- 06Discount rate, growth rate and defending both
- 07Goodwill allocation, documentation and sensitivity disclosure
What you will gain
- Recognise the indicators that trigger a test
- Define cash generating units sensibly
- Build value in use and fair value less costs
- Choose and justify the discount rate and growth rate
- Allocate and test goodwill
- Document the test and disclose the sensitivities
Who should attend
- Financial accountants and reporting managers
- Valuation and corporate finance staff
- Auditors testing impairment
- Finance directors responsible for carrying values
Upcoming sessions
| Date | City | Duration | Fees | Book |
|---|---|---|---|---|
| 2 to 4 Nov 2026 | Pretoria | 3 Days | R13,000 | |
| 10 to 12 Nov 2026 | Durban | 3 Days | R13,000 | |
| 1 to 3 Dec 2026 | Cape Town | 3 Days | R13,000 | |
| 11 to 13 Jan 2027 | Johannesburg | 3 Days | R13,000 | |
| 8 to 10 Feb 2027 | London | 3 Days | US$1,500 | |
| 19 to 21 Apr 2027 | Dubai | 3 Days | US$1,500 | |
| 21 to 23 Jun 2027 | Pretoria | 3 Days | R13,000 |
Fees are per delegate and exclude VAT. Public intakes are confirmed once minimum numbers are met. We also deliver this course on your own schedule, in-house or live online.
Enquire about this course
Register your team or ask for a tailored in-house quote. We reply within one working day.
WhatsApp usCourse brochure (PDF)- Fees from
- R13,000 per delegate
- Duration
- 3 Days
- Field
- Finance, Accounting & Budgeting
- Formats
- In-house, public, online
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