An impairment test is used to determine whether the value in the accounts still corresponds to the actual value. It may be the case that the intangible fixed assets (such as goodwill or brand name) have been impaired. This often occurs when market conditions have changed. Companies that are subject to audit and that report under International Financial Reporting Standards (IFRS) are required to conduct an impairment test every year to determine whether intangible fixed assets without an expected useful life have been impaired. For companies reporting under the Dutch Richtlijnen voor Jaarverslaggeving (RJ), the impairment test must be performed at a so-called ‘triggering event’. The triggering event makes it likely that the value in the books no longer corresponds to the actual value. Examples of triggering events are the amendment of legislation, when market conditions have changed or when a recession is taking place.
Creating value together
Match Plan specializes in performing impairment tests. We do this on behalf of various (listed) companies and we also support accountancy firms in the performance or assessment thereof. A specialist is required to value the intangible fixed assets. Our valuation specialists use various models and methods for the valuation of, for example, customer relationships, brand names and patents. All these methods have specific characteristics and principles. We are characterized by working quickly and by being flexible, we are completely independent and have attractive rates. Of the approximately 300 graduated Register Valuators, three are members of the Match Plan team. The valuation specialists of Match Plan are therefore among the best specialists in the Netherlands. This way we assure you of a professional valuation report.
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