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EasyUphill
CORPORATE DEVELOPMENT
+27 81 041 7673
training@eubiz.co.za
68 Sunstone Street, Germiston, 1401
eubiz.co.za
training@eubiz.co.za
68 Sunstone Street, Germiston, 1401
eubiz.co.za
Finance, Accounting & Budgeting
Impairment Testing of Assets
Duration
3 Days
Delivery
In-house, public or online
From
R13,000 per delegate
Certificate
On completion
Course overview
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.
What you will be able to do
- 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
Course outline
01
Where optimism meets the accounts
02
Indicators of impairment and when a test is required
03
Cash generating units and drawing the boundary honestly
04
Value in use, cash flow forecasts and their credibility
05
Fair value less costs of disposal as the alternative
06
Discount rate, growth rate and defending both
07
Goodwill allocation, documentation and sensitivity disclosure
Upcoming public sessions
| Dates | Venue | Duration | Fee per delegate |
|---|---|---|---|
| 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 exclude VAT. This course can also be delivered in-house at your premises on dates that suit your team, or live online.
To book or ask for an in-house quote
Reply to the email this brochure came with, call +27 81 041 7673, or visit eubiz.co.za and open this course.
EasyUphill Training & ConsultingTailored training that moves teams forward.
+27 81 041 7673 · training@eubiz.co.za
68 Sunstone Street, Germiston, 1401 · eubiz.co.za
68 Sunstone Street, Germiston, 1401 · eubiz.co.za