Ind AS 36 requires entities to assess, at each reporting date, whether there is any indication that an asset may be impaired; and to test goodwill and indefinite-life intangibles for impairment annually (irrespective of indicator). Transique delivers full-scope impairment-testing exercises — CGU identification, recoverable-amount measurement (value-in-use or fair-value-less-costs-of-disposal), allocation of corporate assets, and sensitivity / disclosure support.
Our work covers routine annual reviews and trigger-based reviews (e.g., post-acquisition write-downs, post-impairment signal events). Every engagement is sized to the specific complexity — we do not sell one-size-fits-all impairment packages.
The discount rate under Ind AS 36 is a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the asset. We build it from a post-tax WACC derived using CAPM (risk-free rate, equity-risk premium, India country-risk premium, beta, size premium, capital-structure weights) and convert to a pre-tax rate using the method best suited to the cash-flow profile.
FVLCD requires observable market data where available, and valuation-techniques-with-unobservable-inputs where market data are limited. For CGUs without an active market, VIU is often the more practical primary method; FVLCD can be used as a cross-check.
Yes. Most SME-sized Ind AS-reporting companies face simpler CGU structures but the same methodological rigour. Our engagement model is calibrated to the complexity, not to an arbitrary fee floor.
Discount-rate build-up, terminal-growth assumption, reasonableness of the forecast against historical performance, CGU identification, and sensitivity disclosures. We write the report to anticipate each.