{"id":6337,"date":"2016-03-29T13:22:00","date_gmt":"2016-03-29T12:22:00","guid":{"rendered":"http:\/\/development.webor.nl\/sman16\/en\/?page_id=6337"},"modified":"2016-03-30T09:40:01","modified_gmt":"2016-03-30T08:40:01","slug":"impairment-valuation","status":"publish","type":"page","link":"https:\/\/sman.nl\/en\/business-valuation\/impairment-valuation\/","title":{"rendered":"Impairment valuation"},"content":{"rendered":"<p>According to the arrangements made within the International Financial Reporting Standard (IFRS), enterprises should allot the purchase price of an acquisition to all identifiable assets and liabilities (purchase price allocation). Subsequently, annually an impairment test should be carried out on the activated goodwill and other immaterial fixed assets with unlimited life-span.<\/p>\n<p>Sman Business Value has experience in carrying out impairment tests. Upon consultations with you as accountant and with the enterprise concerned, we can set up a structure within which the factors relevant for the valuation, such as capital costs, growth expectation, and market position, are recorded clearly and can be evaluated periodically. Because we are occupied daily with business valuations, Sman Business Value is a professional partner for your impairment tests.<\/p>\n<p>If you are involved in an impairment test or purchase price allocation, then please contact us for an introductory meeting.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>According to the arrangements made within the International Financial Reporting Standard (IFRS), enterprises should allot the purchase price of an acquisition to all identifiable assets and liabilities (purchase price allocation). Subsequently, annually an impairment test should be carried out on the activated goodwill and other [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":6277,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"blog-standaard-old.php","meta":{"footnotes":""},"class_list":["post-6337","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.11 (Yoast SEO v28.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Impairment valuation &#8212; Sman Business Value<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/sman.nl\/en\/business-valuation\/impairment-valuation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Impairment valuation\" \/>\n<meta property=\"og:description\" content=\"According to the arrangements made within the International Financial Reporting Standard (IFRS), enterprises should allot the purchase price of an acquisition to all identifiable assets and liabilities (purchase price allocation). Subsequently, annually an impairment test should be carried out on the activated goodwill and other [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/sman.nl\/en\/business-valuation\/impairment-valuation\/\" \/>\n<meta property=\"og:site_name\" content=\"Sman Business Value\" \/>\n<meta property=\"article:modified_time\" content=\"2016-03-30T08:40:01+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/sman.nl\\\/en\\\/business-valuation\\\/impairment-valuation\\\/\",\"url\":\"https:\\\/\\\/sman.nl\\\/en\\\/business-valuation\\\/impairment-valuation\\\/\",\"name\":\"Impairment valuation &#8212; Sman Business Value\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/sman.nl\\\/#website\"},\"datePublished\":\"2016-03-29T12:22:00+00:00\",\"dateModified\":\"2016-03-30T08:40:01+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/sman.nl\\\/en\\\/business-valuation\\\/impairment-valuation\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/sman.nl\\\/en\\\/business-valuation\\\/impairment-valuation\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/sman.nl\\\/en\\\/business-valuation\\\/impairment-valuation\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/sman.nl\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Business Valuation\",\"item\":\"https:\\\/\\\/sman.nl\\\/en\\\/business-valuation\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Impairment valuation\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/sman.nl\\\/#website\",\"url\":\"https:\\\/\\\/sman.nl\\\/\",\"name\":\"Sman Business Value\",\"description\":\"En nog een WordPress site\",\"publisher\":{\"@id\":\"https:\\\/\\\/sman.nl\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/sman.nl\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/sman.nl\\\/#organization\",\"name\":\"Sman Business Value\",\"url\":\"https:\\\/\\\/sman.nl\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/sman.nl\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/s3-eu-west-1.amazonaws.com\\\/wbr-sman\\\/wp-content\\\/uploads\\\/2016\\\/04\\\/08150148\\\/sman-concert.jpg\",\"contentUrl\":\"https:\\\/\\\/s3-eu-west-1.amazonaws.com\\\/wbr-sman\\\/wp-content\\\/uploads\\\/2016\\\/04\\\/08150148\\\/sman-concert.jpg\",\"width\":400,\"height\":200,\"caption\":\"Sman Business Value\"},\"image\":{\"@id\":\"https:\\\/\\\/sman.nl\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/sman-register-valuators\\\/\"]}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Impairment valuation &#8212; Sman Business Value","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/sman.nl\/en\/business-valuation\/impairment-valuation\/","og_locale":"en_US","og_type":"article","og_title":"Impairment valuation","og_description":"According to the arrangements made within the International Financial Reporting Standard (IFRS), enterprises should allot the purchase price of an acquisition to all identifiable assets and liabilities (purchase price allocation). 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