Asset Impairment Services
CPCON is your trusted advisor in impairment testing of goodwill, intangible, and long-lived assets. We deliver comprehensive valuation services aligned with U.S. GAAP and IFRS standards, including ASC 350, ASC 360, and IAS 36.
Expert Valuation Services
Our team brings deep technical knowledge and extensive experience to help organizations navigate complex valuation requirements and ensure regulatory compliance.
Comprehensive Testing
Annual and trigger-based impairment assessments
Regulatory Compliance
Aligned with U.S. GAAP and IFRS standards
ASC 350
Goodwill & Intangible Assets
- Annual testing requirements
- Reporting unit allocation
- Qualitative assessments
- Fair value measurements
ASC 360
Long-lived Assets
- Recoverability evaluation
- Cash flow projections
- Fair value calculations
- Loss allocation methods
IAS 36
International Standards
- CGU-level testing
- Value in Use (VIU)
- Fair Value Less Costs of Disposal
- IFRS compliance guidance
Why Choose CPCON?
With over 25 years of experience and more than 1,000 successful valuations, we bring unmatched expertise to your impairment testing needs.
Case Study: Telefonica
Telecom giant Telefonica faced significant challenges in valuing post-acquisition goodwill following a series of strategic acquisitions.
CPCON implemented a comprehensive ASC 350 testing framework that identified potential impairment triggers and provided clear valuation methodologies.
The result was a 30% reduction in compliance costs and successful regulatory approval with zero audit adjustments.
Industry Insights
Impact of New FASB Guidelines on Goodwill Impairment Testing
The Financial Accounting Standards Board (FASB) has recently proposed changes to goodwill accounting that could significantly impact how companies approach impairment testing. Our analysis explores the potential implications for financial reporting and valuation methodologies.
Valuation Trends in Technology Sector: Q1 2025 Report
Our latest quarterly report examines the evolving valuation metrics in the technology sector, highlighting key trends in software-as-a-service (SaaS) companies, semiconductor manufacturers, and emerging AI enterprises. Includes comparative analysis of impairment indicators across subsectors.
Related Valuation Services
Machinery & Equipment Valuation
Comprehensive valuation services for industrial machinery, manufacturing equipment, and specialized assets.
- Fair market value assessments
- Replacement cost analysis
- Liquidation value determinations
Purchase Price Allocation
Expert guidance for business combinations under ASC 805 and IFRS 3, ensuring accurate asset valuation post-acquisition.
- Tangible asset valuation
- Intangible asset identification
- Goodwill determination
Financial & Tax Reporting
Specialized valuation services designed to meet financial reporting requirements and optimize tax positions.
- 409A valuations
- Transfer pricing analysis
- Estate and gift tax valuations
Ready to Get Started?
Connect with our team of experts to discuss your valuation needs and how we can help your business succeed.
