Our webinar recording covers practical aspects of impairment testing.

  • Webinar recording
    Practical Guidance on impairment testing
    Webinar recording
    • 287.50 NZD incl. GST


If the mere mention of impairment testing makes you break into a cold sweat (or a deep slumber), you are not alone!

This accounting standard is highly relevant in this ever evolving business environment but can be hard to apply in business or can often be misinterpreted.

We have a practical solution which will help you not only apply this standard with plenty of useful tips, but also share the common pitfalls that you'll want to avoid on the way.

We have asked our best and brightest accounting standard specialists here at PwC to break down this accounting standard into an easy-to-digest and practical online training session, giving you the freedom and flexibility to upskill, build your confidence and gain those valuable CPD credits.

Practical Guidance on impairment testing - 

  • Impairment testing
  • Identifying the Cash Generating Unit (GCU)
  • Difference between Value In Use (VIU) and Fair Value Less Cost of Disposal (FVLCOD)
  • Common pitfalls
  • Q&A session


Michaela Shaw

Michaela is a Senior Manager in the Capital Markets and Accounting Advisory Services team in Auckland. She is a business combinations expert, and has provided accounting advice relating to a number of initial public offerings, restructures and investment decisions. She has over 15 years of experience in accounting and finance and has worked as a restructuring specialist for 7 years in the UK prior to returning to NZ in 2015. 

Trevor Plumb

Trevor is a Senior Manager in the Capital Markets and Accounting Advisory Services team in Auckland. He delivers technical support to the firm in the interpretation and application of accounting standards with a focus on business combinations. In addition, he provides external accounting advice on a variety of topics, including implementation assistance for the new IFRS standards. He also has over 7 years of experience in Canada working on financial statement audits of large retail, oil & gas and technology clients.

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