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Fair Value Less Costs to Sell

Calculate FVLCS for impairment

Formula

Source: Ch 11, IAS 36

Sources & references

Intangible Asset Valuation (source book) — Ch 11, IAS 36
IAS 38 — Intangible Assets (IFRS Foundation)link
IFRS 13 — Fair Value Measurement (IFRS Foundation)link
International Valuation Standards (IVS) 2025 — incl. IVS 104, 105, 106, 210 (International Valuation Standards Council)link

fair_valuenumber • required

Fair value

disposal_costsnumber • required

Disposal costs