Independent IAS 36 goodwill impairment testing for UAE and GCC entities reporting under IFRS. Annual and trigger-based reviews. Cash-generating unit (CGU) analysis. Value-in-use DCF. Accepted by Big 4 and mid-tier auditors. CFA-led. Fixed fee from AED 15,000.
IAS 36 requires a specific, documented approach to goodwill impairment testing. Here is how we work through it, from CGU allocation to recoverable amount determination and disclosure support.
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IAS 36 requires entities to assess impairment indicators at each reporting date. For UAE and GCC entities, several triggers are particularly relevant given regional market dynamics.
Goodwill impairment is one of the most heavily scrutinised areas of a UAE audit. These are the five challenges that come up in almost every review, and how a defensible test answers them.
| Auditor Challenge | What They Are Testing | How We Support the Position |
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We build the impairment model, document every input, and respond to auditor queries directly until sign-off. For UAE groups with December year-ends, the practical window is October to February; booking the test early avoids the audit-season squeeze.
IAS 36 compliant CGU impairment reviews accepted by Big 4 auditors. Annual and trigger-based. CFA-led. Fixed fee from AED 15,000 per CGU.