Advanced
Impairment indicator screen and impairment test outline
Screens for impairment indicators and outlines an impairment test approach with documentation steps. Useful for controllers and advisors supporting annual impairment reviews.
Perform an impairment indicator screen and propose next steps.
Inputs:
- Asset/CGU list: {asset_or_cgu_list}
- Trigger events and facts: {trigger_events}
- Forecast summary (if available): {forecast_summary}
- Discount rate inputs (if applicable): {discount_rate_inputs}
- Accounting basis: {gaap_or_ifrs}
Deliver:
1) Indicator assessment matrix: Asset/CGU, Indicator present? evidence, conclusion.
2) If testing required: recommended test method, key inputs, and workpaper structure.
3) Documentation checklist and review points.
4) Red flags and sensitivity drivers to focus on.
Do not fabricate rates; request missing inputs explicitly.Related Prompts
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