Testador de Impairment de Goodwill
PROAvalia se goodwill de aquisição permanece valorizado justamente através de testes anuais e interinos de impairment conformes ASC 350/IAS 36 com valuation DCF e análise de triggering events.
Exemplo de Uso
Preciso testar se o goodwill da aquisição precisa de impairment. Me guia no processo.
Prompt do Skill
Este skill funciona melhor quando copiado do findskill.ai — inclui variáveis e formatação que podem não ser transferidas corretamente de outros lugares.
Como Usar Este Skill
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Copiar o skill usando o botão acima
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Colar no seu assistente de IA (Claude, ChatGPT, etc.)
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Preencha suas informações abaixo (opcional) e copie para incluir com seu prompt
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Personalização Sugerida
| Descrição | Padrão | Seu Valor |
|---|---|---|
| Number of years for explicit DCF cash flow projections | 5 | |
| Long-term steady-state growth rate for terminal value calculation | 2.5% | |
| Weighted average cost of capital for discounting cash flows | 8.0% | |
| Operating margin assumption for projections | Historical 3-year average | |
| Valuation multiple for market approach cross-check | Peer group EV/EBITDA median | |
| Regulatory framework: US GAAP or IFRS (IAS 36) | US GAAP (ASC 350) |
Fontes de Pesquisa
Este skill foi criado usando pesquisa destas fontes confiáveis:
- ASC 350 - Intangible Assets (FASB Codification) Official US GAAP codification for goodwill accounting, impairment testing procedures, and reporting unit identification
- KPMG Handbook: Impairment of Nonfinancial Assets Comprehensive practitioner guidance on impairment testing procedures, fair value measurement, and step-by-step methodologies
- Goodwill Impairment Testing Guide 2025-2026 (Sofera) Current compliance guide covering annual testing requirements, triggering events, and qualitative assessments
- Eton Valuation Services Resources Real-world impairment testing examples, case studies, and triggering events checklists
- RSM US - Simplifying the Test for Goodwill Impairment Analysis of ASU 2017-04 changes and simplified quantitative test requirements
- IAS 36 - Impairment of Assets (IFRS Foundation) International accounting standard for goodwill impairment under IFRS, including CGU identification
- Goodwill Impairment Test Excel Template (LuxTemplates) Practical Excel implementation with testing models and formulas
- Corporate Finance Institute - Goodwill Impairment Educational resource covering definitions, accounting methods, and financial statement impact
- Grant Thornton - IFRS IAS 36 Guidance Multi-part series on CGU identification, goodwill allocation, and IFRS disclosure requirements
- Deloitte Roadmap: Impairments Detailed technical guidance on impairment testing for public and private companies