The Impairment test is one of the most important topics of the IFRS, that’s why it is an obliging low value test for the assessment of the fixed assets. The execution of the tests requires in many cases a capitalized value of potential yield inquiry by a Discounted-cash-flow method.

An impairment test is carried out for a line of business (cash Generating Unit). Under certain requisites, a whole line of business is tested on a decrease in value, not only single objects.

US-GAAP and IFRS ask a periodical judgment of possible indicators of a lasting value impairment. It is the aim that the assets aren't shown in the balance more highly than her obtainable value.

Werthaltigkeitstest, Cash Generating Units, Wertminderung, Wertaufholung