"CA Shreyansh Shah works in the industry and handles variety of key responsibilities for the company like hedge accounting and tax treatment, IND AS and IFRS conversion, evaluating valuation reports for shares, ESOPs, CFI and impairment testing. CA Rahul Bansal is a practicing IBBI Registered Valuer (SFA) who has rich experience in handling valuation assignments for shares, ESOPs, compound financial instruments (CFI), impairment testing among others. He also handles direct and indirect tax matters like compliances, assessments and appeals. "
Impairment of assets – Value in use. Learn how to assess non-financial asset impairment, calculate recoverable amounts using fair value less costs to sell (FVLCS) and value in use (VIU). Dive into specific scenarios involving leases, asset retirement, freehold land, capital expenditures, working capital, and discover insights on goodwill impairment delay due to land appreciation. Comprehensive guide by CA Shreyansh Shah & CA RV Rahul Bansal.
Understanding the importance of discounting rate in impairment testing of non-financial assets. Learn how to select the most appropriate rate for determining value-in-use.
