Impairment testing case study: A construction SME under margin pressure
Impairment testing requires careful professional judgement. As this case study highlights, when assessing the value of potentially impaired assets, the devil is in the detail. Using a construction SME, we guide you through the key steps required to apply a value-in-use (VIU) approach under IAS 36 / FRS 102. Introducing Construction BV This stylised case […]