CPC 01
Impairment: technical rigor to protect value and anticipate risks.
We assess the recoverability of assets, investments, and cash-generating units, supporting accounting and strategic decisions with independence, consistency, and security.
We prepare accounting reports for Impairment in accordance with CPC 01 — Reduction to Recoverable Value of Assets, supporting companies, funds, economic groups, and audit and controlling areas in identifying potential losses in value.
We conduct rigorous studies to verify the recoverability of fixed assets, goodwill, investments, and cash-generating units, according to the characteristics of the business and the demands of the audit. The objective is to ensure that assets remain recorded at values that do not exceed the economic benefits that can be recovered from their use or sale.
The analysis compares the book value of the asset or cash-generating unit with its recoverable amount, considering financial projections, cash generation capacity, risks, discount rates, market conditions, and performance prospects.
With a consistent methodology, technical foundation, and direct participation from senior professionals, we deliver independent, documented assessments that adhere to accounting requirements, strengthening financial resilience, information quality, and the reliability of financial statements.
More than just fulfilling an accounting requirement, impairment testing provides a more accurate view of the value-generating capacity of an organization’s assets and investments.
Each project is developed from a thorough analysis of historical performance, economic and financial projections, operational assumptions, capital structure, and risks associated with the business. When applicable, the study includes fixed assets, intangible assets, investments, goodwill, and cash-generating units related to acquisitions and business reorganizations.
Tests can also be structured according to the questions and requirements presented by the audit, providing greater consistency to the assumptions, transparency to the evaluation process, and traceability to the technical conclusions.
By transforming complex information into clear, documented, and verifiable analyses, we provide a more robust foundation for audits, financial statements, management reporting, and strategic decisions.
The result is greater transparency regarding recorded values, timely identification of potential losses, strengthened financial resilience, and increased security for accounting and corporate governance.