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Intangible assets impairment test: an application for digital assets
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Resumo(s)
The objective of this work is to perform an impairment test on a company’s digital assets,
specifically, two software projects. For this purpose, the impairment test has been specifically
designed for digital assets within the context of modern business operations. Throughout the
work, the sources of information and rationale are discussed to obtain the recoverable amount
to be compared against the assets carrying value to see if the intangibles are impaired. In
doing so, this exercise and analysis contributes to enhancing financial reporting practices and
decision-making in the digital economy for companies.
Descrição
Palavras-chave
Impairment test Intangible assets Digital assets Accounting standards