Investor Presentaiton
Perform asset impairment testing (2/2)
✓ Cash flow projections for value in use must cover a
maximum period of five years;
4. Period of reliable cash flow
projections
5. Terminal value
6. Disclosures
✓ Entities significantly exposed to climate change risk will
have to assess the impact on the growth rate applied and
might even need to consider negative growth rates
(1. Goodwill 2. Judgements and estimates made in
assessing the impact of climate change and the transition
to a lower carbon economy).
✓ Entities should disclose how climate change and climate-
related goals have been translated into assumptions and
are reflected in the impairment test;
Consideration of disclosing how this is translated into
assumptions on pricing commodities, levies, forced
decommissioning of assets, divestments of businesses, etc.
(Forecast future cash flows).
Page 27
9 August 2023
How to prepare a report in compliance with IFRS S1/S2?
(SA)
$1
EYView entire presentation