Impairment•IAS 36
Impairment
Indicators, CGUs, value-in-use, fair-value-less-costs, impairment runs, reversals, and sensitivity analysis.
Assess impairment indicators across assets and CGUs, run recoverable-amount tests, compare carrying amount to value-in-use and fair-value-less-costs, record impairment losses or reversals, and retain sensitivity and evidence trails.
Workflow
Indicator assessment
CGU and goodwill mapping
Recoverable amount calculation
Impairment/reversal journals and disclosures
Outputs
Impairment test workpapers
Sensitivity analysis
Impairment journals
Disclosure evidence
Management Decisions
Prioritize assets or CGUs needing management review before reporting
Connects with the wider platform
Standalone product, shared compliance evidence.
Impairment can be purchased and operated on its own. When combined with other Clarevon products, its journals, schedules, disclosures, controls, audit evidence and compliance signals flow into the same Accounting Compliance Center, reporting engine, audit trail, ERP integration layer and AI assistant.