Impairment Testing 101

  • Economic crises and / or recessionary environments typically cause reductions in the future expected economic returns of assets which leads to the need for asset impairment tests.
  • Impairment tests provided by independent expert are considered more reliable, accurate and inspire shareholder and / or investor confidence.
  • PKF Thailand has developed an in-depth understanding of the valuation methodologies for a multitude of assets and a strong ability to address key concerns of auditors and regulators.

Authors: Worawaran Kongvechakul, PKF Advisory (Thailand); Poomepat Utenpattanun, PKF Advisory (Thailand)

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