Mastering VIU: Practical Insights into IAS 36 Impairment Testing

Understanding the Value in Use (VIU) methodology is essential for professionals involved in impairment testing and financial reporting under IAS 36. This webinar will provide attendees with practical guidance on how to apply the VIU approach, including projecting future cash flows, selecting appropriate discount rates, and aligning assumptions with accounting requirements. Participants will also learn how to distinguish VIU from other valuation approaches such as Fair Value Less Costs of Disposal (FVLCD), ensuring accurate impairment assessments and compliance with international standards. By the end of the session, attendees will be equipped to confidently apply VIU methodology and evaluate its impact on impairment decisions.