Financial reporting usually require impairment assessment of Cash generating units (‘CGU”), Tangible Assets and Intangible Assets at periodical intervals or as and when circumstances indicates that there is a diminution in the valuation of the asset.
Impairment Analysis provides guidance for the re-measurement of tangible assets, intangible assets or goodwill pursuant to the financial reporting requirement under Indian GAAP, Ind AS, IFRS or US GAAP.
RBSA has expertise to perform independent impairment assessment of the assets for financial reporting purposes and to provide clarity
to senior management, auditors, valuation professionals and regulators by explaining the key valuation aspects.
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