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LINEE GUIDA PER L'IMPAIRMENT TEST DOPO GLI EFFETTI DELLA PANDEMIA DA COVID 19


L'Organismo Italiano di Valutazione  (OIV) ha pubblicato le "Linee guida per l’impairment test dopo gli effetti della pandemia da covid 19".  Le società che adottano gli IAS/IFRS sono chiamate a svolgere l’impairment test delle attività immobilizzate (materiali, immateriali e partecipazioni) ogniqualvolta si manifestino fattori esterni o interni di presunzione di perdita di valore (IAS 36.12). La pandemia da Covid 19, si legge nella premessa del documento, per intensità ed imprevedibilità costituisce, per tutte le imprese, un fattore esterno di potenziale presunzione di perdita di valore e pertanto richiede un’analisi di impatto (assessment) della crisi sul valore di tutte le attività immobilizzate. Ciò non significa necessariamente che tutte le attività debbano essere sottoposte ad impairment test. Tuttavia è da presumere che la maggior parte delle imprese si trovi nella condizione di dover effettuare il test di impairment. Le linee guida pubblicate offrono: un quadro sistematico di riferimento per la stima del valore recuperabile delle attività in un contesto di crisi, caratterizzato da elevata incertezza;  alcune indicazioni da seguire nella costruzione dell’impianto valutativo ai fini di impairment test;  alcune soluzioni adottabili per trattare l’incertezza delle valutazioni, sulla base delle best practice identificate da un gruppo di lavoro OIV che comprende accademici, professionisti, esperti di valutazione a fini di financial reporting ed analisti finanziari.   Fonte: https://www.fondazioneoiv.it
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If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

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  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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