04
Impairment Test
資產減損測試
In accordance with IAS 36 'Impairment of Assets' regulation, for assets such as investments accounted for using equity method, fixed assets, intangible assets, and goodwill held by business, in order to ensure the recoverable amount of an asset exceeds its carrying amount, the company requires to conduct periodic impairment testing procedures as well as when indications of impairment arise. TITAN assists our clients with asset impairment testing and provides professional reports for management's decision-making and accounting treatment.
IAS 36 COMPLIANT
Selected Representative Cases
eCloudvalley Digital Technology Co., Ltd.
伊雲谷數位科技
Elite Material Co., Ltd.
Goodwill impairment testing on its investment in 雲馥數位科技
CASwell Inc.
台光電子材料股份有限公司
Four consecutive years of goodwill impairment testing for EMD Specialty Materials, LLC (U.S.)
持有雲馥數位之帳列商譽價值減損測試
瑞祺電通
Goodwill impairment testing on its investment in 澔楷科技
持有美國 EMD Specialty Materials 之帳列商譽減損測試
取得澔楷科技股份帳列商譽減損測試
Reviewed by KPMG FAS
PRECISION
Select a service to see what it covers and which standards apply.
01
Business & Equity Valuation
企業及股權評價
Fair value of a business as a whole or of a specified equity interest.
IFRS 9・IFRS 13
02
Purchase Price Allocation
收購價格分攤
Allocating consideration transferred to identifiable assets and goodwill.
IFRS 3
03
Intangible Asset Valuation
無形資產評價
Technology, trademarks, patents and customer relationships.
IAS 38
04
Asset Impairment
資產減損評價
Impairment testing of goodwill and long-lived assets.
IAS 36
05
Share-based Payment
股份基礎給付評價
Grant-date fair value of options, restricted shares and ESOP.
IFRS 2
06
Preferred Shares & Financial Assets
特別股暨金融資產評價
Classification and measurement of preferred shares and complex instruments.
IAS 32 ・ IFRS 9
07
Machinery & Equipment
機器設備評價
Revaluation, collateral and impairment of plant and equipment.