Calcolatore di Riduzione di Valore IAS 36
Il processo di impairment test dello IAS 36 richiede il confronto tra il valore contabile di un'attività (o unità generatrice di flussi di cassa) e il suo valore recuperabile. Il valore recuperabile è il maggiore tra il valore d'uso e il fair value al netto dei costi di dismissione (IAS 36.6). Quando il valore contabile supera il valore recuperabile, si riconosce una perdita per riduzione di valore pari alla differenza.
IAS 36 · LIVE
Impairment testing, audit-ready.
Not just calculated.
inputs.conf
dcf.model
README.md
01// engagement— IAS 36.126
02entity_name=
03cgu_name=
04reporting_period=
07// asset— IAS 36.6 · .80-81
08carrying_amount=€
CGU / goodwill allocation — tick any met (IAS 36.80-81):
10
11
12
13
14
16cgu.rationale=
CGU + goodwill allocation rationale (IAS 36.80-81)
18// discount_model— IAS 36.55-57
19pre_tax_discount_rate=%
20terminal_growth_rate=%
21forecast_years=IAS 36.33
Rate derivation factors (IAS 36.55-57 / A17-A21):
23
24
25
26
27
29rate.rationale=
Discount rate derivation · WACC + gross-up (IAS 36.55-57)
32// cash_flows— IAS 36.33-38 · net
33cf_year_1=€
34cf_year_2=€
35cf_year_3=€
36cf_year_4=€
37cf_year_5=€
40// cash_flow_basis— IAS 36.33-38 · forecast rigour
Forecast basis complies with (tick each confirmed):
41
42
43
44
45
46
47
48forecast.rationale=
Cash flow forecast basis (IAS 36.33-38)
52// impairment_indicators— IAS 36.12
External sources
53IAS 36.12(a)
54IAS 36.12(b)
55IAS 36.12(c)
56IAS 36.12(d)
Internal sources
57IAS 36.12(e)
58IAS 36.12(f)
59IAS 36.12(g)
60indicators.narrative=
Impairment indicators · external + internal (IAS 36.12)
64// fvlcd— IAS 36.18-19 · IFRS 13
65fvlcd_mode=
66fvlcd_amount=€
67fair_value_level=
68fvlcd.rationale=
FVLCD · IAS 36.18-19 + IFRS 13 hierarchy
72// prior_year_comparison— year-on-year VIU trend
73prior_year_viu=€
Enter prior year VIU to see year-on-year trend.
Prior year VIU comparison · trend
76// sensitivity_analysis— IAS 36.134(f) · rate × growth
Enter DCF inputs to compute the sensitivity grid.
Sensitivity analysis · rate × growth grid (IAS 36.134(f))
82// risk_warnings— rule engine · ISA 540
Enter DCF inputs to run risk analysis.
Risk warnings · 7-rule engine (ISA 540)
88// disclosure_and_conclusion— IAS 36.126-134
Tick disclosure items addressed in FS note:
89IAS 36.126
90IAS 36.130(a)
91IAS 36.130(b)
92IAS 36.130(c)-(d)
93IAS 36.130(e)
94IAS 36.130(g)
95IAS 36.134(a)
96IAS 36.134(d)(i)-(ii)
97IAS 36.134(d)(iv)
98IAS 36.134(f)
99IAS 36.130(f)
99conclusion.narrative=
Disclosure checklist + conclusion (IAS 36.126-134)
previewias36-wp-cgu-2026.pdf
🔒 LOCKED
IAS 36 working paper preview
Enter carrying amount, discount rate, and cash flows to see your IAS 36 working paper render in real time.
EXPORT (EMAIL TO UNLOCK)
Email unlocks the free download.
No payment required. Unlock above to download the full working paper.
Format
HTML → PDF
Pages
6–10
Price
FREE
or CtrlE
1
Inserisci i tuoi dati
Inserisci le cifre dal bilancio o dalle stime di pianificazione.
2
Ottieni risultati istantanei
Calcoli conformi agli ISA/IFRS con metodologia documentata.
3
Esporta nelle carte di lavoro
Copia o scarica la documentazione pronta per il fascicolo di revisione.