Intangible Valuation

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Intangible Valuation

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intangible impairment test

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Intangible Asset Impairment Test

Impairment testing for finite/indefinite-life intangibles

Formula

Source: Ch 11, ASC 350 / IAS 36

Sources & references

Intangible Asset Valuation (source book) — Ch 11, ASC 350 / 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
IAS 36 — Impairment of Assets (IFRS Foundation)link

Business Stage

carrying value*

Carrying value

fair value

Fair value (ASC 350)

recoverable amount

Recoverable amount (IAS 36)

standard

Standard: ASC350 or IAS36

Parameter Guide

carrying_valuenumber • required

Carrying value

fair_valuenumber • optional

Fair value (ASC 350)

recoverable_amountnumber • optional

Recoverable amount (IAS 36)

standardstring • optional

Standard: ASC350 or IAS36